我国企业环境会计信息披露研究——造纸行业

Research on Disclosure of Environmental Accounting Information of Enterprises in China:Paper Industry

当前,生态环境的压力随着经济的发展而不断加大,实施环境会计信息披露对企业来说就显得尤为重要,环境会计信息披露是对环境资源利用和环境污染治理情况的反映。文章基于“双碳”背景,对造纸业的环境会计信息披露现状进行研究,通过分析我国造纸企业在环境会计信息披露方面存在的问题及其成因,为我国造纸行业环境会计信息披露的不断完善和推进“双碳”目标的实现提供参考。

At present,the pressure of ecological environment is increasing with the development of economy,and the implementation of environmental accounting information disclosure is particularly important for enterprises,which is the reflection of the use of environmental resources and environmental pollution control.Based on the background of"double carbon",the article explores the current situation of environmental accounting information disclosure in the paper industry,analyses the problems and causes of environmental accounting information disclosure in China's paper enterprises,and provides a reference for the continuous improvement of environmental accounting information disclosure in the paper industry and promoting the realization of the goal of"double carbon"in China.