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笔者从环境会计信息披露的现状、环境会计的基础理论、环境会计信息的特性及会计信息使用者的要求出发,认为现阶段环境会计的信息披露应包含以下内容:1.与环境问题相关的企业财务状况。指环境问题给企业资产、负债、所有者权益等带来的变化;2.与环境问题相关的企业经营成果,指环境问题给企业支出与收益带来的变化;3.环境问题引起的企业现金流量变化;4.企业的环境绩效情况;5.与环境问题相关的会计政策与会计制度等。
Based on the status quo of environmental accounting information disclosure, the basic theory of environmental accounting, the characteristics of environmental accounting information and the requirements of users of accounting information, the author believes that the disclosure of environmental accounting information at the present stage should include the following contents: 1.Enterprises related to environmental issues Financial status. Refers to the environmental issues to the enterprise assets, liabilities, owners’ equity and other changes brought about; 2. And environmental issues related to business results, refers to the environmental issues to business spending and revenue changes; 3. Environmental problems caused by corporate cash Flow changes; 4.Environmental performance of enterprises; 5.Environmental issues related to accounting policies and accounting systems.