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环境会计可以促使利益关联者详细地了解企业各方面的发展状况,合理的信息披露有利于企业的利益关联者获取恰当的利益报酬。但是,目前我国的环境会计仍然还处在运行初期阶段,各方面系统还不完善,导致各个利益相关者在使用公司披露的环境信息做出决策的时候,很难得到切实有效的信息。因此本文将从利益相关者的角度来切入,以上市化工企业的环境会计信息的披露为样本,提出了从整合与健全环境法律法规、完善企业会计准则体系和环境信息披露制度、提高企业的环保意识、加强政府和社会监督的层面来完善企业环境会计信息的披露。
Environmental accounting can help stakeholders to understand the development of all aspects of the enterprise in detail, and reasonable disclosure of information is conducive to obtaining appropriate compensation for the interests of enterprises. However, at present, environmental accounting in our country is still in the initial stage of operation and the systems in all aspects are still not perfect, which makes it difficult for all stakeholders to obtain effective and effective information when making decisions based on the environmental information disclosed by the company. Therefore, this article will cut in from the perspective of stakeholders. Based on the disclosure of environmental accounting information of listed chemical companies, this paper proposes that from the disclosure of environmental accounting information in the listed chemical companies, we should improve the environmental protection laws and regulations, improve the system of enterprise accounting standards and environmental information disclosure, Awareness, strengthen the level of government and social supervision to improve the disclosure of corporate environmental accounting information.