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工业化和科技进步推动了经济的高速发展,但同时也造成了严重的环境问题。近年来,环境问题已经成为一个全球性的热点问题。环境会计作为会计学的新兴分支,也引起了人们的关注,环境会计信息披露也随之引起人们的重视。本文从环境会计概述出发,通过对美国、日本等国家的环境会计信息披露状况进行比较,揭示我国环境会计信息披露存在的问题,提出解决方法以及构想。
Industrialization and technological progress have promoted the rapid economic development, but at the same time have caused serious environmental problems. In recent years, environmental problems have become a global hot issue. As a new branch of accounting, environmental accounting also aroused people’s attention, and environmental accounting information disclosure has also attracted people’s attention. Based on the overview of environmental accounting, this paper compares the disclosure status of environmental accounting information in the United States and Japan, reveals the problems in environmental accounting information disclosure in our country, and proposes solutions and conceptions.