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企业环境信息公开是满足公众环境知情权并监督企业承担社会责任的重要机制,环境会计制度是企业环境信息公开的具体体现。本文在分别考察国外环境会计制度基础上,对建立我国的环境会计制度提出了制定环境会计准则、加强政府监管等具体建议。
The disclosure of corporate environmental information is an important mechanism to satisfy the public’s right to know the environment and to supervise the corporate social responsibility. Environmental accounting system is a concrete manifestation of the disclosure of corporate environmental information. Based on the investigation of foreign environmental accounting system respectively, this paper puts forward some concrete suggestions on establishing environmental accounting standards and strengthening government supervision on the establishment of China’s environmental accounting system.