可持续发展下环境会计信息披露问题研究

Research on environmental accounting information disclosure under sustainable develepment

作为经济高质量发展的目标之一,我国重点关注生态文明的建设,企业,作为承担绿色生产责任、履行环保义务的中坚力量,应当积极披露环境会计信息,然而国内环境会计信息披露普遍存在披露不规范、缺乏主动性、可信度较差等问题,这是理论与实践在碰撞中无法避免的问题,通过从政府、企业、公众的不同角度深剖其原因,并提出改善披露现状的对策,以期完善环境信息披露体系使其充分发挥效用,保障企业的绿色生产和经济的可持续发展.

As one of the goals of high-quality economic development,China focuses on the construction of ecological civilization.En-terprises,as the backbone of undertaking green production responsibilities and fulfilling environmental protection obligations,should actively disclose environmental accounting information.However,domestic environmental accounting information disclosure generally has problems such as irregular disclosure,lack of initiative,poor credibility,and etc.,which are unavoidable problems in the collision between theory and practice.Through in-depth analysis of the reasons from different perspectives of the government,enterprises,and the public,and put forward countermeasures to improve the status of disclosure,in order to perfect the environmental information disclosure system to make it fully effective,and guarantee the green production of enterprises and the sustainable development of the economy.