重污染企业环境会计信息披露存在的问题及对策研究

Research on the Problems and Countermeasures of Environmental Accounting Information Disclosure of Heavy Pollution Enterprises

随着社会对可持续发展愈加关注,国家要求重污染企业进行环境会计信息披露。基于环境会计信息披露存在的必要性,论文指出了我国企业环境信息披露中存在的问题,如披露方式不统一、企业环保意识淡薄、政府监管力度不够和相关会计人才缺乏,并提出了相应的规范化信息披露方式、提高企业环保意识、加大政府监管力度和提高专业人员能力的解决办法。

As the society pays more and more attention to sustainable development, the state requires heavy pollution enterprises to disclose environmental accounting information. Based on the necessity of environmental accounting information disclosure, this paper points out the problems existing in enterprise environmental information disclosure, such as the disunity of disclosure methods, weak environmental awareness of enterprises, insufficient government supervision and lack of relevant accounting personnel, and puts forward corresponding solutions, such as standardizing information disclosure, improving enterprises’ environmental awareness, strengthening government supervision and improving professionals’ ability.