环境会计信息披露的研究.docVIP

PAGE PAGE 17 环境会计信息披露的研究 摘要：近年来，工业化与城市化的飞速发展给人类带来一系列的环境问题，频发的环境问题开始引起人们的高度关注，由此，全球范围内开始掀起了一场环境保护的热潮。纵观环境会计的发展以及信息披露的海内外状况, 相比国际上一些发达国家的处理模式，国内在环境信息披露的理论、制度、体系等多方面仍旧存在诸多不足之处，使企业报表使用者很难获取有价值信息，因此影响了投资者的决策。为此，我国应秉持“兼收并蓄、博采众长、具体问题具体分析”的态度与做法，在充分考虑本国国情的基础上吸取国外在该方面的失败教训，具体问题具体分析，改造国外成功举措，使之适应我国环境会计信息披露的发展。 关键字：环境会计环境信息信息披露 Research about the environmental accounting information disclosure Abstract: recently, the rapid development of industrialization and urbanization brings a series of environmental problems to the humanity , the frequent occurrence of environmental problems began to arouse people s attention. Thus, worldwide began set off a craze for environmental protection. Throughout the development of Chinas domestic environmental accounting and information disclosure status, compared with the international processing model of some developed countries, Chinas environmental information disclosure still remains defects. Lacking of the support of environmental accounting standards makes environment information disclosure system imperfect, so that the users of the accounting statements is difficult to obtain valuable information, therefore the decision of investors. Therefore, our country should adopt the attitude of eclectic, absorbing, the concrete question concrete analysis, in making full use of the foreign environmental accounting information and development of information disclosure of the successful measures and experience, concrete analysis of concrete problems, and timely introduce the effective solutions, constant exploration, with Chinese characteristics on?the road of the environmental accounting information disclosure . Keywords: Environmental?accounting environmental information information disclosure 一、环境会计总论 （一）环境会计的相关概述 1、定义 环境会计，又被称为“绿色会计”1，以货币为主要计量单位，以有关环保法律法规为依据，研究、确认、计量、记录环境资产与负债，环境污染、防治、开发和利用的成本与费用，分析环境绩效与环境活动对企业财务成果影响的一门新兴的会计学分支2。 2、相关目标 作为一门横跨环境领域与会计领域的交叉性应用学科，环境会计的主体目标在以往传统会计相关目标的基础上更有针对性，其特征可以概括成“三个明确”：1）、明确的服务对象；2）、明确的内容要素；3）、明确的提供方式。 下面引用国