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近年来,全球气候变暖、世界气候变化等环境问题已经引起人们的普遍关注,在可持续发展的理念下,建立环境会计是时代的必然产物。它不仅是治理环境的有效手段也是解决环境保护与经济发展问题的关键,然而我国在环境信息披露方面还比较落后,还没有专门的会计准则或相关规定,企业目前环境信息披露的比例也不高。本文从大众角度入手主要讲述了在其视角下相关环境信息披露的研究并提出相对应的措施。
In recent years, environmental issues such as global warming and world climate change have drawn people’s attention. Under the concept of sustainable development, the establishment of environmental accounting is an inevitable result of the times. It is not only an effective way to control the environment but also the key to solve the problem of environmental protection and economic development. However, China still lags behind in disclosing environmental information, and has no special accounting standards or relevant regulations. At present, the proportion of environmental information disclosure in enterprises is not high . This article starts from the public point of view about the disclosure of relevant environmental information under its perspective and puts forward the corresponding measures.