摘要
绿色金融有助于解决环境污染,是绿色经济的重要支撑。但是,绿色金融在信息披露上存在不完整、不规范、过于形式化的问题,绿色金融审计机制仍须进一步改进。本文建议分层次在定期报告中构建绿色金融信息披露体系。第一层次,将相关绿色金融内容列示在报表中;第二层次,在财务报告中整体介绍绿色金融的实施情况;第三层次,编制绿色金融报告。为了更好地实施绿色金融审计,我国应当发展环境审计中的绿色金融审计业务,并逐步完善绿色金融审计标准（包括审计准则与审计指南）,并采用恰当的绿色金融审计报告方式。
Green finance. which is the important support for green economy, is conducive to solve environmental pollution. However, the auditing mechanism of green finance needs further improvement for the problems in its information disclosure, such as incomplete,non-standard and informal. We suggest to build the system of information disclosure of finance by levels in periodic reports. Firstly, list the related green financial contents in the financial statements. Secondly, introduce the overall implementation of green financial in the financial statements. Thirdly, prepare the green financial report.
出处
《中国会计评论》
CSSCI
2017年第2期225-236,共12页
China Accounting Review
基金
国家社科基金一般项目“腐败治理视角下的政府审计与国有企业绩效改善研究”(15BGL052)的资助
关键词
绿色金融
信息披露
审计机制
Green Finance
Information Disclosure
Auditing Mechanism
