摘要
西藏自治区是我国重要的生态安全屏障,加强企业的绿色会计核算理念乃现实的必然选择。从西藏现有11家上市公司绿色会计信息披露的情况看,其绿色会计信息披露的整体质量较差,企业对绿色会计核算的观念比较单薄,社会责任意识不强,还不能完全适应建设生态西藏社会发展目标的需要。
As Tibet Autonomous Region is one of the most important eco-security shields in China, it is our inevitable practical choice to enhance green accounting administration. Through investigations and analyses of the current situations of the eleven listed companies in Tibet, an inferior overall quality and a weak concept were found in the green accounting information disclosure in these companies. And it was also revealed that strengthening social responsibility of the listed companies in Tibet was a good approach to meet the requirement of eco construction in Tibet.
出处
《西藏民族学院学报（哲学社会科学版）》
2014年第1期47-51,155,共5页
Journal of Tibet Nationalities Institute(Philosophy and Social Sciences Edition)
关键词
上市公司
绿色会计
信息披露
生态建设
社会责任
Listed Company
Green Accounting
Information Disclosure
Eco Construction
Social Respon-sibility
