企业环境会计信息披露探讨

20世纪80年代,发达国家开始研究环境会计问题,在1989年3月召开的国际会计和报告准则政府间专家工作组第七次会议上,首次对环境会计及环境信息披露问题展开讨论.随着市场经济在中国的不断深入发展,中国政府对环境问题以及全民环保意识也在高度重视与加强,对环境会计理论和实务也进行了探索.但目前还没有哪个国家和国际组织制定出系统的环境会计准则或指南,因此环境会计信息的披露问题在我国乃至世界都是一个崭新的课题.本文拟从企业环境会计信息披露的现实意义着手,阐述了企业环境会计信息披露的两种主要方式,并针对我国目前企业环境会计信息披露存在的问题提出一些建议.

Discussion About Disclosing the Enterprise Environment Accounting Information

The 1980s,the developed country starts to study environment accountant the question,convened in March,1989 international accountant and in the report criterion intergovernmental expert work team seventh conference,for the first time to environment accountant and the environment information disclosed the question launched the discussion.Unceasingly thoroughly develops along with the market economy in China,the Chinese government also highly is taking to the environment question as well as all the people environmental protection consciousness with to strengthen,the theory and the solid service has also carried on the exploration to environment accountant.Which country but doesn′t at present have and the international organization formulates system environment accountant the criterion or the guide,therefore the environment accounting information disclosed the question in our country and even the world all is a brand-new topic.This article drew up the practical significance which disclosed from the enterprise environment accounting information to begin,to elaborate the enterprise environment accounting information disclosed two fundamental modes,and aim at our country at present the enterprise environment accounting information to disclose the existence the question put forward own some proposals.