摘要
随着全球化经济的发展,环境保护已成为当今世界各国关注的一大热点问题。因此,从可持续发展出发,通过充分发挥环境会计的作用,从根本上研究解决企业的环境污染和生态恶化问题,已同样成为经济学领域研究的课题。这里从分析我国上市公司环境会计信息披露的现状入手,就环境会计信息披露中存在的问题进行探讨,并作对策性建议研究。
With the development of economic globalization, environment protection has become a big con-cern. It has been an economic research project to solve the problem of enterprise environmental pollution and ecological deterioration by fully playing the role of environmental accounting in view of sustainable de-velopment. Taking the listed companies as an example, the paper discusses the problems and countermeas-ures concerning the information announcement of environmental accounting.
出处
《淮海工学院学报(人文社会科学版)》
2012年第17期34-36,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
上司公司
环境会计
信息披露
现状
对策
listed company
environmental accounting
information announcement
countermeasures