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促进产业转型升级是贯彻落实科学发展观,加快经济发展方式转变的重要举措,也是“十二五”期间中国经济发展的主线。在我国,某些地方和企业盲目追求经济增长,一度采取先污染后治理的发展模式,对环境造成了无法修复的破坏。走可持续发展之路,是中国经济又快又好发展的必由之路。本文通过对企业环境会计信息披露的研究,找出我国环境会计信息披露中的不足,并提出改进措施。
Promoting industrial restructuring and upgrading is an important measure to implement the scientific concept of development and accelerate the transformation of the mode of economic development. It is also the main line of China’s economic development during the “12th Five-Year Plan” period. In our country, some places and enterprises are blindly pursuing economic growth, once adopted the development mode of pollution control first, and caused irreparable damage to the environment. Taking the path of sustainable development is the only way for China’s rapid and sound economic development. In this paper, through the study of enterprise environmental accounting information disclosure, we find out the shortcomings in China’s environmental accounting information disclosure and propose improvement measures.