浅谈会计信息披露（Discussion on accounting information disclosure）.doc

浅谈会计信息披露（Discussion on accounting information disclosure） Abstract: with the increasingly prominent environmental problems, building a sustainable development society has become more urgent, and it has become a trend for enterprises to disclose environmental accounting information. At present, there are still many problems in the disclosure of environmental accounting information for Chinese enterprises. In order to deeply understand the causes of environmental accounting information disclosure, we can make a game analysis of the relationship between stakeholders. Based on the game analysis of three interested parties, this paper puts forward some strategies for improving environmental accounting information disclosure so as to effectively realize environmental protection and sustainable development. Key words: environmental accounting information disclosure; game theory; stakeholders I. Introduction With the growing environmental problems have become increasingly prominent and peoples awareness of environmental protection, environmental accounting has been the worlds governments, enterprises and the publics attention, the environmental accounting information disclosure as the basic issues and the core content of environmental accounting, naturally become the first concern of. China began the study of environmental accounting, environmental accounting at present from the beginning of the 1990s, especially the theory and practice of environmental accounting information disclosure which have made great progress, but there are still many problems, such as the environmental accounting information disclosure of enterprise proportion is not high, and the disclosure of information is not complete, not standardized; quality environmental information is low, poor practicability, authenticity is not high; the environmental accounting information disclosure laws and regulations and standards is not perfect; the government and the public on environmental accounting information