摘要
如何真实有效地向利益相关者及社会公众披露环境会计信息 ,即采取怎样的环境会计信息披露模式是我们必须探讨的重要课题。对现行会计报告改进披露、编制环境会计报告单独披露和对现行会计报告涵盖不了的部分单独披露这三种模式各有利弊。环境会计信息模式三是当前我国环境会计信息披露比较现实、理想的模式。
How to announce truly and effectly environment accounting information to social masses and persons who are correlated with, namely how to adopt announceable mode of environmental accounting information, these are important subjects for us to probe into. The three modes of announcing improvement of current accounting report,announcing alone making enviroment accounting report and announcing alone the part of the current accounting report that cannot be contained. Each of the three modes has its advantages and disadvantages. At present information announcing three modes are the realistic and ideal choice in environmental accounting information announcing of our country.
出处
《审计与经济研究》
北大核心
2002年第6期42-44,共3页
Journal of Audit & Economics
关键词
环境会计
会计信息
信息披露
模式
accounting information of the environment
announce
mode
