企业环境会计信息披露问题及对策研究——以中石化为例

Research on the Problems andCountermeasures of Environmental Accounting InformationDisclosure in Enterprises——Taking Sinopec as an Example

环境是人类赖以生存和发展的基础,化工行业生产造成的污染巨大,行业内的企业需要肩负起保护环境的责任。根据政策规定,企业需要定期披露环境会计信息来履行保护生态的义务。文章以中石化为研究对象,通过分析其环境会计信息披露的现状,发现中石化环境会计信息披露模式存在的问题,并提出合理化建议。

The environment is the basis for human survival and development.The chemical industry production causes huge pollution.Enterprises in the industry need to shoulder the responsibility of protecting the environment.According to the policy,the regular disclosure of environmental accounting information by enterprises can effectively promote enterprises to fulfill their obligations to protect the environment.This paper takes Sinopec as the research object,analyzes the current situation of its environmental accounting information disclosure,finds out the existing problems of Sinopec's environmental accounting information disclosure,and proposes corresponding solutions to the problems.