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随着人们环保意识的逐渐提高和增强,我国政府、公众与企业对于环境管理与会计也越来越重视。但我国的环境管理与会计研究与实践起步较晚,企业环境管理与会计信息的披露方面的规则尚未完善。本文通过中美两家上市企业的环境信息披露方式方法与内容方面的对比分析,了解我国企业环境管理与会计方面与发达国家的差距,并提出改善建议。
With the gradual improvement and enhancement of people’s awareness of environmental protection, our government, the public and enterprises pay more and more attention to environmental management and accounting. However, our country’s environmental management and accounting research and practice started late, and the rules on environmental management and disclosure of accounting information have not been improved yet. This article compares the methods and contents of environmental information disclosure between the two listed companies in China and the United States to understand the gap between China’s environmental management and accounting in enterprises and developed countries and puts forward suggestions for improvement.