| 我国企业环境会计信息披露内容研究 |
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| 引用本文： | 尹梅.我国企业环境会计信息披露内容研究[J].娄底师专学报,2013(3):75-77. |
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| 作者姓名： | 尹梅 |
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| 作者单位： | [1]湘潭大学商学院,湖南湘潭411005 [2]湖南人文科技学院经济与管理科学系,湖南娄底417000 |
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| 摘 要： | 环境会计是经济管理与环境保护的重要工具，环境会计信息披露是环境会计重要构成内容，开展企业环境会计信息披露的研究对经济和社会可持续发展有着重大意义。国内外关于企业环境会计信息披露内容至今没有统一的准则和制度，是企业环境会计信息披露难以开展的主要原因。故规范企业环境会计信息披露的内容刻不容缓。企业环境会计信息披露的内容应包含环境会计财务信息和环境会计质量绩效信息。
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| 关 键 词： | 环境会计 信息披露 内容 |
Study on Environmental Accounting Information Disclosure Content of Chinese Enterprise |
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| YIN Mei.Study on Environmental Accounting Information Disclosure Content of Chinese Enterprise[J].Journal of Loudi Teachers College,2013(3):75-77. |
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| Authors: | YIN Mei |
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| Institution: | YIN Mei1,2 Business School, Xiangtan University, Xiangtan 411005, China;2. Department of Economy and Management Science, Hunan University of Humanities, Science and Technology, Loudi 417000, China) |
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| Abstract: | Environmental accounting is an important tool of economic management and environmental protection. The envi- ronmental accounting information disclosure is the important composition content of environmental accounting, expanding the stud- y on enterprise environmental accounting information disclosure is of great significance in the economic and social sustainable development. There is no unified standard and system of environmental accounting information disclosure at home and abroad. This is the main reason that enterprises are difficult to carry out the work of environmental accounting information. So standardizing en- terprise environmental accounting disclosure brooks no delay. The enterprise environment accounting information disclosure should include environmental accounting information and accounting information quality performance. |
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| Keywords: | environmental accounting information disclosure content |
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