企业环境会计信息披露模式研究

针对环境信息的披露问题,采用文献归纳的方法,分析了环境会计信息披露存在问题及影响因素,提出采用独立的环境报告模式,并在企业贯彻环保政策、信息需求者对企业进行全面考核等方面对独立的环境报告模式进行了评估。研究结果对完善企业环境会计信息披露具有指导作用。

Disclosure mode of enterprises'environmental accounting information

In view of the problem of environmental information disclosure,the article analyzes problems in the disclosure of enterprises＇ environmental accounting information and its influential factors through document induction.Proposals are offered in adopting independent environmental report mode and evaluating the independent environmental repot mode in the aspects of the implementation of enterprises＇ environmental protedction policy and information demanders＇ all-round assessment of enterprieses.The research results play a guiding role in perfecting the disclosure of enterprises＇ environmental accounting information.