- 相關(guān)推薦
對我國企業(yè)環(huán)境會(huì )計信息披露有關(guān)問(wèn)題研究
畢業(yè)論文
對我國企業(yè)環(huán)境會(huì )計信息披露有關(guān)問(wèn)題研究
摘要：現代工業(yè)社會(huì )在快速發(fā)展的同時(shí)，也在以前所未有的速度破壞著(zhù)人類(lèi)賴(lài)以生存的環(huán)境。長(cháng)期以來(lái)所累積的環(huán)境污染，已經(jīng)開(kāi)始不斷顯示出其現實(shí)的和潛在的危害。環(huán)境問(wèn)題在全球的日益升溫，使得環(huán)境會(huì )計和環(huán)境會(huì )計信息報告在國外以迅猛的速度發(fā)展，并且環(huán)境會(huì )計信息報告的水平也在逐漸提高。而我國在環(huán)境會(huì )計的理論研究和實(shí)踐方面都相對落后，我國嚴峻的環(huán)境問(wèn)題及可持續發(fā)展戰略的提出，急需企業(yè)披露環(huán)境會(huì )計信息，以促進(jìn)環(huán)境的改善，實(shí)現經(jīng)濟、自然、社會(huì )的和諧發(fā)展。本文在對國內外環(huán)境會(huì )計信息披露研究回顧，以及分析我國現階段環(huán)境會(huì )計信息披露的現狀的基礎上，通過(guò)分析重污染行業(yè)的3家企業(yè)的環(huán)境會(huì )計信息披露狀況，來(lái)揭示我國企業(yè)環(huán)境會(huì )計信息披露中存在的問(wèn)題，并就相關(guān)問(wèn)題提出解決的建議。
關(guān)鍵詞：環(huán)境會(huì )計；環(huán)境信息; 信息披露
Study on environmental accounting information disclosure in Chinese companies
Abstract: As a result of continued process of production and daily life, natural environment’s quality have been destroyed seriously and have descended rapidly, which have done a great damage to current and follow-up people’s life and public interest. As the environmental issues being the focus of the world, the fast development of environment accounting has being obtained in the world. The increasing number of overseas companies disclosed their environmental reporting, which has being in the high level. But the few of the domestic companies disclose their environmental reporting. This paper seeks to explore how to construct the system of the environment accounting reporting in china. This paper draws on the content of the environment accounting reporting and how to disclose it.
Keywords: environment accounting; environment information; information disclose
【對我國企業(yè)環(huán)境會(huì )計信息披露問(wèn)題研究】相關(guān)文章：
循環(huán)經(jīng)濟與環(huán)境會(huì )計信息披露理論問(wèn)題研究03-18
我國乳制品企業(yè)社會(huì )責任信息披露研究03-14
我國上市公司會(huì )計信息的披露問(wèn)題分析及對策03-21
淺談我國紡織企業(yè)并購重組問(wèn)題研究03-19
中國上市公司會(huì )計信息披露問(wèn)題及治理研究11-24
分部信息披露國際比較研究及對我國的啟示03-19
我國上市公司信息披露若干問(wèn)題01-07