摘要
环境信息披露是环境会计最主要和最基本的问题之一,也是会计界积极探索的一个热点问题。随着市场经济在中国的不断深入发展,中国政府对环境问题以及全民环保意识也在高度重视与加强。环境会计的信息披露有助于会计工作及环境保护在规范化、标准化、法制化的条件下运行,同时,也有助于同国际化标准接轨。
Environmental information disclosure of environmental accounting is one of the most important and fundamental issues and the accounting profession to actively explore a hot issue. With the market economy in China continues to deepen, the Chinese government on environmental issues and also attaches great importance to the popular environmental awareness and strengthening. Environmental accounting and environmental accounting information disclosure are help to the standardization, normalization, and the operation of conditions of the legal system, while also help with the internationalization standards.
出处
《经济与管理》
2006年第5期84-86,共3页
Economy and Management
关键词
环境会计
信息披露
披露内容
environmental accounting
information disclosure
disclosure content