环境信息披露的现实选择  

Realistic Options of the Disclosure of Environmental Information

作　　者：晋自力[1] 

机构地区：[1]上海电力学院,上海200090

出　　处：《技术经济与管理研究》2013年第11期86-90,共5页Journal of Technical Economics & Management

基　　金：上海电力学院"十二五"内涵建设("085"工程)资助项目

摘　　要：我国要实现经济社会的可持续发展,必须改变现有的资源利用和管理方式,大力发展低碳经济。为此必须加强环境会计理论与实务的研究,特别是环境信息的披露应做到连续、系统、全面和真实。这对有效的控制环境污染、防治自然资源过多的损耗、加强环境保护、使我国有限的资源产生最大的经济效益和社会效益具有重要意义。要达到这一目标,企业应增强环境信息披露的主动性和积极性,政府亦应在提高公民环境意识、健全法律法规、加强环境会计理论研究、强化低碳信息披露的社会监督等方面作好工作,以提高整个社会环境信息披露的质量和效率。In order to realize the sustainable development of economy and society,China must improve the existing methods on resource utilizing and management and focus on the development of low-carbon economy.As a result,it is a must to enhance the research on accounting theory and practice.The consistent,systematic,comprehensive and authentic disclosure of environmental information has become the inevitable requirement for the development of low-carbon economics.Enterprises should enhance the initiative of the disclosure of environmental information.The government should take emphasize on enhancing the citizen＇s environmental awareness,improving the legislation,strengthening the research of environmental accounting and social regulation of disclosure on low-carbon information and so on in order to upgrade the quality and efficiency of disclosure on environmental information in the whole society.

关 键 词：低碳经济 环境信息 环境会计准则 信息披露 

分 类 号：F275.2[经济管理—企业管理]