| 企业环境会计信息在环境规制中的应用 |
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| 引用本文： | 李秀莲,金学霞,王志永,张旭丽.企业环境会计信息在环境规制中的应用[J].大连民族学院学报,2007,9(6):53-56. |
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| 作者姓名： | 李秀莲 金学霞 王志永 张旭丽 |
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| 作者单位： | 大连民族学院,经济管理学院,辽宁,大连,116605 |
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| 摘 要： | 环境会计信息的披露将为环境规制提供重要依据,有利于政府制定出更合理的政策保护环境,有效的环境规制,又对企业的行为起到导向作用.在环境会计与环境规制关系阐述的基础上,重点论述了企业披露的有关财务状况、经营成果和现金流量的环境会计信息在环境规制过程的应用.
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| 关 键 词： | 企业 环境会计信息 应用 环境规制 |
| 文章编号： | 1009-315X(2007)06-0053-04 |
| 修稿时间： | 2007年7月30日 |
The Implementation of Enterprise Environmental Accounting Information in the Progress of Environmental Regulation |
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| LI Xiu-lian,JIN Xue-xia,WANG Zhi-yong,ZHANG Xu-li.The Implementation of Enterprise Environmental Accounting Information in the Progress of Environmental Regulation[J].Journal of Dalian Nationalities University,2007,9(6):53-56. |
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| Authors: | LI Xiu-lian JIN Xue-xia WANG Zhi-yong ZHANG Xu-li |
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| Abstract: | The disclosure of environmental accounting information provides important basis for environmental regulation and benefits the establishment of reasonable policies made by the government.At the same time,the efficient environmental regulation executed by governments will guide the enterprise's actions.This paper dwells on the relation between environmental accounting and environmental regulation,discusses the implementation of environmental accounting information,such as financial situation,operating results,and cash flows,in the progress of environmental regulation. |
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| Keywords: | enterprise environmental accounting information implementation environmental regulation |
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