摘要
环境会计信息披露是环境会计最主要和最基本的问题。如何真实有效地向利益相关者及社会公众披露环境会计信息,是我们必须探讨的重要课题。鉴于我国环境会计信息披露存在的诸多问题,我们应该推进环境会计法规、会计准则和会计制度的制定,并积极借鉴发达国家经验,保证环境会计信息质量的可靠性,进而推进环境会计信息的披露工作。
Information release of the environment accounting is the major question in this field. The subject to be discussed is how to effectively give the information of environment accounting to the public and the interest-gainer concerned. On account of so many problems involving information release of the environment accounting and so many other countries’ experience to be shared, we should establish a set of codes and standards and systems to ensure the reliability of the environment accounting and improve the r...
出处
《天津市财贸管理干部学院学报》
2008年第1期21-22,29,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
环境会计
会计信息披露
环境保护
enviromment accounting
information release of accounting
protection of environment
