欧盟国家企业环境信息披露实例研究及其对我国的启示

文章选取了一个葡萄牙的典型案例来介绍欧盟国家企业在环境会计信息披露方面的实践,他们的环境信息披露的内容、方法、形式及其经验对加快和完善我国的企业环境信息披露有良好的借鉴和启示作用。我国应从重视制度建设、转变思想观念、引入奖惩机制、设立研究基金、支付完全环境成本、建立民间监督组织和全面披露环境信息等7个方面改善环境披露实务。

The Case Study of Environmental Disclosure of The EU Companies and the Enlightenment to China

The paper introduces the practices of environmental information disclosure of The EU companies with a typical case from Portugal,and suggests that China make use of their content,methods,forms and experience of environmental disclosure to accelerate and improve her own environmental disclosure of companies.To reach this goal,preceding measures should be taken to better system construction: updating mode of thinking,establishing encouragement mechanism and research fund,paying complete environmental cost,setting up non-govenmental organization of supervision and revealing all-sided environmental information.