国际企业环境会计准则的比较与借鉴

很多国家（地区）和国际组织都制定了环境会计准则,但总的来说,企业环境会计准则的制定尚处于起步阶段。我国的企业会计准则对此也仅做了少量规定。对国际上主要的环境会计准则进行了对比,在此基础上,根据企业环境活动的种类和内容,对我国企业环境会计准则的具体内容进行了探讨,并提出应对环境会计准则和环境绩效披露的协调和融合进行深入研究。

Comparison of International Environmental Accounting Standards for Enterprises and Its Reference

Many countries,regions and international organizations have issued respectively environmental accounting standards.But the development of general environmental accounting standard is still at the initial stage.Only small amount of provisions on this issue was reflected in Accounting Standards for Enterprises in China.Based on contrast of major international environmental accounting standards,according to the types and contents of environmental activities of enterprises,this paper discusses the concrete contents of Chinese environmental accounting standards,and puts forward that the further research on coordination and integration of environmental accounting standards and disclosure of environmental performance should be conducted.