摘要
由于建立环境会计制度的时间不同、环境会计发育程度不同以及各国相关法律规定的不同,各国企业对环境会计信息的披露情况存在较大差异。笔者通过对中美日三国环境会计信息的披露形式和内容进行比较,认为应从加大宣传力度,进一步完善立法、加强执法、尽快制定环境会计准则和信息披露制度,提高企业管理者、会计人员的环保素质等方面入手,逐步完善我国的环境会计制度。
Because of the differences in the time of establishment of environmental accounting systems, the developing degrees of environmental accounting and different regulations of every country, the disclosure of environmental information is quite different in different counties. The author compares the form and content of environmental accounting information disclosure in China, the United States and Japan, and holds that the environmental accounting system of our country should be perfected gradually from the aspects of doing more work in propaganda, perfecting legislation, enhancing execution, making guidelines of environmental accounting and information disclosure system quickly, and improving the environment protection quality of the managers and accounting staff of enterprises.
出处
《经济经纬》
CSSCI
北大核心
2006年第3期69-71,85,共4页
Economic Survey
关键词
环境会计
披露差异
中美日比较
environmental accounting
differences in disclosure
comparison of China, the US and Japan
