1、- I - 环境会计披露的问题分析及对策研究环境会计披露的问题分析及对策研究 摘要摘要 从环境会计的发展历程来看,环境会计信息披露是最早进入实践的。 虽然环境污染的严重性已经引起社会的关注,但是环境保护在实践中仍然 没有真正实施起来。我国政府部门对环境污染不够重视,法律法规的空白 点很多,社会大众没有真正将环境保护纳入实践。企业一味地追逐经济利 益不顾环境污染对社会、对人类造成的威胁。目前，企业披露的环境会计 信息主要出现在企业的年度报告中。尽管如此并不是所有企业披露了环境 会计信息而且企业的年报中披露的环境会计信息仍然是零散的，没有规律 可循的。可见，环境会计信息的披露缺乏披露动力，缺乏明确
2、的披露主 体，缺乏统一的披露形式。总结而言，环境会计信息披露缺乏一个系统、 完善的披露体系。 论文采用规范研究的方法对我国企业环境会计信息披露问题进行了研 究。首先对现阶段我国上市企业的环境会计信息披露现状进行分析，找出 存在的问题，并分析产生这些问题的原因。进而构建我国企业环境会计信 息披露的框架。对环境会计信息披露的法规以及会计规范进行了具体的设 计，并主张采用补充报告的形式披露企业环境会计信息。同时，从环境保 护的角度将表内的环境会计信息从传统的会计信息中独立出来，并对应设 置了会计科目。同时对资产负债表和利润表进行了设计。 关键词关键词 环境会计；信息披露；环境会计要素 - II -
3、Research on Environmental Accounting Disclosure Problem Analysis and Countermeasure Abstract From the development of the environmental accounting, environmental accounting information disclosure is the first to enter the practice.Although the severity of the environmental pollution has aroused the c
4、oncern of the community, but the environmental protection in practice is still not to implement real.Our country government departments responsible for environmental pollution seriously not quite, point blank many laws and regulations, the public did not really bring into environmental protection pr
5、actice.The enterprise blindly pursuing economic benefits to society, regardless of environmental pollution on the human threat.At present, the enterprise environment accounting information disclosed the appears mainly in corporate annual reports.Though not all corporate disclosure of environmental a
6、ccounting information and the corporate annual report disclosure of environmental accounting information is still fragmented, not to follow the law.Visible, the environment accounting information disclosed the lack of disclosure of power, lack of clear disclosure, the lack of uniform disclosure form.In conclusion, the environment accounting information disclosed the lack of a system, to improve the information disclosure system. Paper adopts normative research method to our country enterprise
