企业环境成本信息披露现有模式的比较分析

Comparative Analysis of Existing Models of Enterprise Environment Cost Information Disclosure

近年来,随着环境的日益恶化,环境问题已成为制约经济持续发展的一大瓶颈,企业环境成本信息披露变得愈加重要。在比较分析现有环境成本信息披露模式优缺点的基础上,结合其应用现状提出了建立环境成本与现有会计相融合的披露模式、完善环境成本信息披露体系并树立先进的信息披露理念等优化策略。

In recent years, with the increasing deterioration of environment, environmental problem has become a bottleneck restricting the economy development and enterprise environment cost information disclosure becomes more important. Based on the comparative a-nalysis of the advantages and disadvantages of the existing environmental cost information disclosure modes, combined with the present situation of the application, this paper presents optimization strategies of establishing the disclosure mode of combining environmental cost and the existing accounting, improving environment cost information disclosure system, setting up an advanced information disclo-sure concept and so on.