环境会计信息披露若干问题研究.docVIP

环境会计信息披露若干问题研究 摘 要：当今社会，经济日益发展，与此同时，环境也成为不容忽视的问题。一些企业盲目追求短期的、眼前的效益，忽视了其背后巨额的治理成本，这其实是一种短见的行为。在此背景下，人们开始树立环境保护意识，在会计方面，越来越多的企业开始重视环境信息披露，并将其作为企业财务运作不可或缺的一部分。然而，我国在环境会计领域的研究方面仍处于萌芽期，在环境会计信息披露方面更是存在大量的空白。本文通过借鉴美国、日本、西欧部分国家对环境会计信息披露的经验，对我国学者在环境会计方面的探究进行综述，以安徽省芜湖市10家上市公司环境信息披露的情况为例，为我国环境信息披露领域提出建议。 关键词：环境会计；环境会计信息披露；披露建议 Issues Of Environmental Accounting Information Disclosure Gao Wenjing,School of Economics and Management Abstract: The increasingly rapid of economic development in modern society is obvious, while environmental problems have become increasingly serious. Some enterprises blind pursuit of short-term, immediate profits, ignoring its governance behind the huge cost, which is actually a short-sighted behavior. Against this background, people began to foster environmental awareness in the accounting field, more and more companies starting to focus on environmental accounting information disclosure and corporate finance as an integral part of their operations. However, our research in the field of environmental accounting is still in its infancy initial stage, the environmental accounting information disclosure has a lot of gaps. In this paper, drawing on the experience of the United States, Japan, Western Europe and some countries on environmental accounting information disclosure for Chinese scholars to explore the environmental aspects of the accounting review to cases of 10 environmental information disclosure of listed companies in Wuhu City, Anhui Province for example, for our environment disclosure of information in the field to make recommendations. Key Words: Environmental Accounting；Environmental Accounting Information Disclosure；Disclosure proposal 一、环境会计研究背景 现代社会，环境污染所带来的问题在经济增长的背后接踵而至。白色污染、噪音污染、三废污染以及无形的光污染、电磁波污染无不威胁着人类的健康和生命。在利益的驱使下，一些企业采用“先污染，后治理”的途径盲目扩大生产规模，加快生产步伐，虽然短期内实现了较为可观的利润，但从长远来看，因环境的破坏所造成的治理成本却是巨大的。 党的十八大报告着重强调了生态文明建设在我国未来经济发展过程中的地位。如何在可持续发展的前提下实现生态文明，如何处理好经济与环境之间的问题，处理好绿水青山和金山银山之间的联系是政府和企业都必须考虑的。作为企业最重要的经济信息系统，企业会计在环境领域的扩展是大势所