环境会计信息披露的有关问题

企业作为环境污染的主要肇事者, 理应承担起治理环境污染的责任, 由此就会产生相应的环境支出和环境收益, 并因而影响企业的财务状况和经营成果。将环境活动纳入企业会计核算体系, 反映企业对自然资源的消耗和对环境的污染及其治理情况, 披露环境会计信息, 成为传统会计面临的新课题, 本文主要对环境会计信息披露的内容和方式进行探讨

Problems of the Information Exposure in Environment Accounting

Being the primary peace breakers to the environmental pollution, enterprises must bear the responsibility to bring the environmental pollution under control. It is certainly relevant to environment costs and income and also it might affect the finance status and operation achievements of the enterprises. Bringing the environmental activities into the accounting auditing system of the enterprises, reflecting the consumption of natural resources and the governance to the environmental pollution, throwing daylight on environmental accounting information become a new task facing the traditional accountants. This paper discusses the content and modes to lay bare the accounting information.