云南高原特色农业企业绿色会计信息披露研究

Study on Green Accounting Information Disclosure of Characteristic Agricultural Enterprises in Yunnan Plateau

多年以来,我国在农业发展上取得了巨大成就,但农业污染问题日趋严重。农业要向清洁化、绿色化方向发展,已成为人们的共识。作为我国十大农业大省之一,云南在大力发展高原特色农业的同时,应将生态文明与经济发展融为一体。文章以云南省农业上市公司为样本,对企业绿色会计信息披露的方式及内容进行分析,探讨绿色会计信息在农业上市公司信息披露中存在的问题,并针对问题提出相应的对策建议,以期为云南省高原特色农业企业绿色、可持续发展以及绿色会计体系的健全和完善提供参考。

For many years,our country has made huge achievement in agricultural development,but agricultural pollution problem is becoming increasingly serious with each passing day.Agriculture needs to be developed in a clean and green way,which has become people's consensus.As one of ten major agricultural provinces,Yunnan should integrate ecological civilization with economic development while vigorously developing plateau characteristic agriculture.Taking listed agricultural companies in Yunnan province as samples,this paper analyzes the ways and contents of enterprises'green accounting information disclosure,discusses the existing problems of green accounting information in the information disclosure of listed agricultural companies,and puts forward corresponding countermeasures and suggestions to solve the problems,in order to provide a reference for the green and sustainable development of Yunnan Plateau characteristic agricultural enterprises and the improvement of green accounting system.