企业环境成本信息披露研究

Study on the Information Disclosure of Environmental Cost in Enterprises

目前,国内的企业环境成本信息披露制度并不健全,制度实施起来困难等问题突出。企业如何适应中国新的经济形势,如何能够培养绿色思维,需要紧密综合中国当下国情,建立健全符合新常态企业环境成本信息披露的制度、并成立相关监管机制和单位.与此同时,在旧的制度上进行改革创新。本文结合实例来分析展示,通过从新常态视角下揭示企业环境成本信息披露制度不完善,并提出一些新常态下的创新制度体系。

At present,the information disclosure system of environmental cost of domestic enterprise is not perfect,which has seri?ous problem such as the system is difficult to implement.To solve the problems such as how enterprise adapt to the new economic situa?tion in China and cultivate green thinking,we need to closely integrate China′s current national conditions,establish and improve the information disclosure system of environmental cost of enterprise in accordance with new normality,and set up relevant regulatory mechanism units.At the same time,carry out reform and innovation in the old system.This paper reveals the faultiness of information disclosure system of enterprise environmental cost from the new normal perspective,analyzes the current environmental cost informa?tion disclosure with examples,and puts forward some innovative system under the new normality.