基于生态发展视角下的矿产企业环境会计披露研究

在生态环境不断恶化的背景下,基于生态补偿而产生的环境会计理论已经成为会计理论新的研究方向,但这些研究大多还停留在环境会计的理论层面,具体实践的核算和披露尚不完善。本文结合国内外相关学者的研究,基于生态发展的理论视角,选取环境敏感矿产企业作为研究对象,阐述其环境会计信息披露较少、要素难以核算、披露主动性不强等客观事实,分析其存在的环境会计立法不健全、监管形式单一、公众参与意识不强等问题,并提出完善立法、明确要素计量、制定其他配套措施以及设置相关会计科目等解决建议。

In the context of ecological environment worsening, the environmental accounting theory based on ecological compensation has become a new research direction of accounting theory. However, most of the researches are still in the theoretical level of environmental accounting, and accounting and disclosure of specific practice are not perfect. Combined with the related researches at home and abroad and based on the perspective of ecological development, this paper selects environmentally sensitive mineral enterprises as the research objects, expounds the objective facts such as less disclosure of environmental accounting information, difficult accounting and lack of initiative, analyzes the existing problems like imperfect accounting legislation, single form of supervision and weak public awareness, and puts forward the solution proposal such as perfecting legislation, specifying element measurement, formulating other corresponding measures, and setting up related accounting subjects.