采矿公司环境会计问题探究

Study of Environmental Accounting of Mining Companies

以采矿上市公司(煤炭类)年度报告中披露的环境会计信息为研究对象,对采矿公司环境会计信息进行具体分析,归纳出存在披露内容不规范、披露内容缺乏公信力等问题,并提出加强信用约束、开展独立的第三方审计等相应的解决方法与途径。

Based on the environmental accounting information disclosed in the annual report of mining listed companies(coal),this paper makes a concrete analysis of the environmental accounting information of mining companies.It considers that there are some problems such as non-standard disclosure content,lack of credibility in disclosure content.The paper puts forward some corresponding solutions such as strengthening credit constraints and carrying out independent third-party auditing.