环境会计信息披露问题与对策

作为实施可持续发展战略的重要组成部分,环境会计已为各国政府所普遍重视,许多国家在环境会计信息披露方面也已取得进展。本文从环境会计信息披露的重要性出发,介绍了在实际过程中企业披露环境会计信息的现状。主要包括,环境会计信息披露不全面,披露的信息缺乏可比性,同时需求与供给之间存在差距等等。解决问题的对策主要包括,加强企业内部建设,加强政府与公众的监管,加强有关制度建设等等。最后,本文对环境会计信息披露模式从会计报表披露的角度给出了建议。通过研究可以看出,要想实现可持续发展战略,就要加强环境会计信息的披露工作。

Research on the Information Disclosure on Environmental Accounting

As an important part of sustainable developing strategy, environmental accounting is emphasized by every country＇ s government. And many countries have already made great progress in the information disclosure on environmental accounting. This paper introduces the status of information disclosure on environmental accounting in enterprises, such as incompleteness of information disclosure on environmental accounting, the lack of comparabili- ty of information disclosure and the gap between demand and supply. The countermeasures mainly include the fol- lowing points, which are strengthening enterprise internal construction, strengthening the supervision from govern- ment and public and strengthening the system construction and so on. Finally, this paper gives some proposals on the model of information disclosure on environmental accounting from the perspective of accounting statements dis- closure. Through this research, the conclusion is drawn that we must strengthen the information disclosure on envi- ronmental accounting in order to achieve sustainable development strategy.