电力行业环境会计披露的问题与对策

Problems and Countermeasures of Environmental Accounting Disclosure in Electric Power Industry

受绿色发展理念的影响,越来越多的跨国企业重视环境会计理论研究与实务应用。编制环境会计报告,成为这些企业信息披露的一项重要内容。党的十九大报告指出:"像对待生命一样对待生态环境"。电力行业属于能源行业,其生产经营对生态环境产生巨大影响,编制环境会计报告并向社会公众披露是电力行业企业不可推卸的社会责任。

Influenced by the concept of green development,more and more multinational enterprises attach importance to the research and practical application of environmental accounting theory.The preparation of environmental accounting reports has become an important part of the information disclosure of these enterprises.It has been pointed out in the report of the19th National Congress of the Communist Party of China that we should treat the ecological environment as we do to life.The power industry belongs to the energy industry and its production and operation will have a great impact on the ecological environment.Therefore,it is the unavoidable responsibility of the power industry enterprises to compile environmental accounting reports and disclose them to the public.