摘要
环境会计信息反映了企业的生产经营活动对社会以及生态环境的影响,代表了企业环境受托责任履行情况,随着全球性环境问题的出现,环境会计信息的披露越来越受到世人关注。文章首先分析了我国环境会计信息披露的现状,明确了目前我国环境会计信息披露存在诸多问题,然后运用博弈论的分析方法对企业和企业之间、政府和企业之间进行博弈分析,深入探究环境会计信息披露的动因,进而尝试用博弈分析的结论提出改善环境会计信息披露的几点建议。
Environmental accounting information reflects the impact of enterprise production and business activities on society and the environment,which represents the performance of enterprise environmental accountability.With the emergence of global environ-mental issues,environmental accounting information disclosure received more and more attention.This paper analyzes the situation of environmental accounting information disclosure in China,and makes clear that environmental accounting information disclosure in our country has many problems in current,then uses the game analysis method between enterprises and between government and en-terprises,explores the causes of the environmental accounting information disclosure,and then tries to use the conclusion of the game theory analysis to put forward some advices of improving the environmental accounting information disclosure.
出处
《长沙理工大学学报（社会科学版）》
2014年第5期75-78,共4页
Journal of Changsha University of Science and Technology：Social Science
基金
长三角合作与发展共同促进项目(201317)
2014年安徽高校人文社会科学重点研究基地项目
关键词
环境会计信息披露
博弈分析
监管
environmental accounting information disclosure
game analysis
regulation
