财税体制改革背景下的中国企业环境会计核算公开制度立法  

Legislation of Environmental Accounting Disclosure System of Corporate in China in the Background of Reform of the Fiscal and Taxation System

作　　者：方堃[1] 

机构地区：[1]上海师范大学法政学院,上海200234

出　　处：《上海交通大学学报（哲学社会科学版）》2015年第5期98-107,共10页Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)

基　　金：国家社科基金资助项目(12BFX040)

摘　　要：新一轮中国财税体制改革以及环境税被列入立法议程,强化了环境经济核算和公开的内涵和需求,企业环境会计核算公开在其中扮演关键角色。无论是从经济社会与环境协调发展的角度出发,还是从预算决算的平衡和监督功能考虑,企业环境会计核算公开都具有合法性与合理性基础;同时,我国现行的环境法律规范和企业会计运行规则也为这些核算公开奠定了规范性依据。然而,实践中这些规范并没有在企业得到有效执行,其中一个重要原因就是立法规定缺乏明确性和具体性,法律的监督功能缺乏。因此,应当强化具体立法,增强法律实施的可操作性,优化对企业环境行为的经济性责任和评价体系,运用企业内部治理体系和外部监督机制,以推动企业环境会计核算公开制度的正常化合法化运行。A new round of Chinese reform of the fiscal and taxation system and environmental tax legislation was starting. It strengthens the connotation and demand for environmental economic accounting disclosure, in which the environmental accounting disclosure will play a key role. The environmental accounting disclosure of the corporate has legal basis, considering from the perspective of coordinated development of economy and environment or from the balance and supervision function of budget and final accounts. Meanwhile, the present Chinese environmental legal norm and accounting performance rules of the corporate have laid a normative basis for accounting disclosure. However, the above norms have not yet been enforced efficiently in corporations in China. The most important reason for this is that legislation lacks clarity, specificity and legal supervisory role. Therefore, concrete legislation and the operability should be strengthened to enforce law. Besides, the inner governance system of the corporate and outer supervisory mechanism should be reinforced to regulate the economic responsibility of the corporate and to optimize the assessment system of the corporate, in order to normalize and legitimatize the operation of the environmental accounting disclosure system of the corporate.

关 键 词：环境会计核算公开 企业 制度 立法 监督 

分 类 号：D922.26[政治法律—经济法学]