中美环境会计信息披露的比较与启示.docVIP

题目：中美环境会计信息披露的比较与启示 摘要 进入工业社会以来，世界经济迅猛发展，工业生产对全球环境的影响和危害 日趋严重。生态环境的不断恶化和环境污染的日益严重，使人们不得不关注身边的环境问题。随着保护环境的呼声越来越高，是否将环境问题纳入会计学科产生了环境会计成为世界各国不得不郑重考虑的问题。企业是环境破坏的罪魁祸首，有责任向环境利益各个相关方说明企业经济活动对环境产生的种种有利及不利影响。全球环境日益恶化，确立环境会计信息披露制度刻不容缓。我国引进环境会计较晚，发展到现在尚处于起步阶段，环境会计信息披露的理论与实务还没有形成统一的标准，环境信息披露的现状不容乐观。笔者通过阅读大量文献资料，在环境会计相关理论基础上，运用文献分析、实证分析和经验总结等研究方法对比法对世界范围内环境会计信息披露制度的现状进行了概述，并比较了中美两国在环境会计信息披露方面的差异，分析得出我国环境信息披露方面存在的问题，提出了相应的对策和建议。本文对中美两国的环境会计制度进行了分析比较，找出了我国与世界先进环境会计信息披露制度的差距，对我国环境会计制度的发展和环境会计信息披露制度的完善有一定的帮助。 关键词：环境会计、环境信息披露、差异、问题、对策 TITLE: Environmental accounting information disclosure comparison and Enlightenment between USA and China ABSTRACT Since has entered the industrial society, rapid development of world economy, the industrial production effects on the global environment and the harm is serious with each passing day. The deterioration of the ecological environment and serious environment pollution, so people have to pay attention to the environmental problems. As protect environment is increasing, whether the environmental issues into the accounting subject of environmental accounting has become the world had to seriously consider the problem. The enterprise is the arch-criminal of environmental damage, has the responsibility to the environmental interests of parties of enterprise economic activities on the environment of the advantageous and adverse effects. The global environment deteriorating, the establishment of environmental accounting information disclosure system, brook no delay. Introduction of environmental accounting in our country is late, the development up to now is still in its infancy, the information disclosure of environmental accounting theory and practice has not formed a unified standard, the environmental information disclosure of the status quo is not optimistic. The author through the reading massive literature material, the accounting environment on the basis of relevant theories, using literature analysis, empirical analysis and experience s