我国核电企业环境会计信息披露探析  

A Study on Environment Accounting Information Disclosure of Nuclear Electricity Enterprise in China

作　　者：胡海波[1] 占红星[1] 

机构地区：[1]南华大学经济管理学院,湖南衡阳421001

出　　处：《南华大学学报（社会科学版）》2010年第1期4-8,共5页Journal of University of South China(Social Science Edition)

摘　　要：目前国际上越来越多的核电企业遵照相关环境报告指南,自愿、定期的在财务报告之外单独披露环境会计报告,以反映核电企业在环境保护方面的业绩。作为对环境最敏感的企业类别之一,我国的核电企业必须直面环境会计信息披露的外部压力,做环境会计信息披露的典范。文章分析了我国核电企业披露环境会计信息的紧迫性,提出了核电企业环境会计信息披露模式的理想选择和演化路径,并探讨了推进核电企业环境会计信息披露的措施。At present, an increasing number of nuclear power companies comply with relevant environmental reporting guide- lines, and voluntarily disclose environment accounting reports to reflect the power of corporate performance in environmental protection. In order to respond to environmental pressures and challenges, Chinese nuclear power companies must disclose environment accounting information. In this paper,the author analyzed the urgency the ideal choice and the evolution paths to disclose environmental accounting information, and researched the measures on how to promote the disclosure.

关 键 词：核电企业 环境会计 会计信息披露 

分 类 号：F234.1[经济管理—会计学]