环境会计信息披露研究

Jialin Zhao, L. Ye, Silin Tao
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引用次数: 15

摘要

就中国环境会计而言,存在起步晚、发展慢的问题,环境会计信息披露相关法律法规尚未完全建立,实际监管力度相对较小,相关企业环保意识相对较差。因此,现阶段中国环境会计信息披露的总体情况如下。这并不乐观。基于此,本文主要对环境会计信息披露问题进行深入的研究和探讨。
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Research on Environmental Accounting Information Disclosure
As far as China’s environmental accounting is concerned, it has the problems of late start and slow development, and the laws and regulations related to environmental accounting information disclosure have not been fully established, and the actual supervision strength is relatively small, and the relevant enterprises have relatively poor environmental awareness. Therefore, the overall situation of environmental accounting disclosure in China at the current stage is as follows. It’s not optimistic. Based on this, this article mainly carries on the thorough research and the discussion to the environmental accounting information disclosure question.
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