会计第二报告体系的发展与设计研究  

Research on Development and Design of Accounting No.2 Report Framework

作　　者：姚圣[1] 侯晓红[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221116

出　　处：《上海立信会计学院学报》2008年第5期31-38,共8页Journal of Shanghai Lixin University of Commerce

基　　金：国家社会科学基金项目(07BJY028);江苏省教育厅高校哲学社会科学研究项目(06SJD630058);中国矿业大学青年科研基金资助项目(2007A052)

摘　　要：日益严峻的环境形势迫切要求企业披露更多的环境信息,但目前的环境信息披露现状难以满足社会要求,进行独立披露环境报告是当前发展趋势。本研究提出建立以"生存权"为中心的会计第二报告体系,并尝试构建了相关报表体系,同时建议企业通过建立会计第二报告体系达到系统环境控制目的。With severe environment situation, firms are required to disclose more environmental in- formation. However, the status of environmental information＇ s disclosure hardly meets the demand from the society. It becomes trendy to provide the independent environmental reports. This paper attempts to establish accounting No. 2 report framework based on the right of living and sets up related statement system. Meamwhile, the firms are suggested to control the behavior of disturbing the environment through the accounting No. 2 report framework.

关 键 词：第二报告体系 环境会计控制 生态权益 

分 类 号：F23[经济管理—会计学]