企业环境会计信息披露探讨

Probe into Information Disclosure of Enterprise Environmental Accounting

中文关键词:  环境会计  会计确认  会计计量  信息披露

英文关键词:decision usefulness  accountability approach  relationship  accounting objective

中文摘要:

      环境会计信息披露,是环境会计最主要和最基本的问题。本文对环境会计信息披露研究现状进行了简单回顾,并借鉴环境经济学知识对企业环境会计信息的确认计量提出些建议,在这基础上初步探讨了企业环境信息披露的三种可行模式。

英文摘要:

      Along with the economic development,the survival environment has been increasingly deteriorated,which undoubtedly withholds the economic and social sustainable development.Accordingly,environmental accounting comes into being.The western developed countries started the study on environmental accounting around the 1970s,and environmental accounting has developed into a separate branch of accounting discipline.In China,however,the domestic study started around the 1990s and it is still at its early stage,with no sound theoretical system and practical model.Information disclosure of environmental accounting is the most important and the most fundamental issue in environmental accounting.This paper reviews briefly the present situation of research on information disclosure of environmental accounting and uses environment economics for reference to propose the identification of environmental accounting information.On that basis,it makes a preliminary discussion on the three feasible models of enterprise environmental information disclosure.