我国环境会计信息披露问题研究——以华能集团为例  

Study on the Information Disclosure of Environmental Accounting in China—— a Case Study on Huaneng Group

作　　者：左欣欣[1] 

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《铜陵学院学报》2015年第4期44-47,共4页Journal of Tongling University

摘　　要：我国尚处于环境会计信息披露的起步阶段,大多数企业往往通过财务报告的形式披露一些零散的非系统性的环境信息。中国华能集团是国内电力企业中率先对环境信息进行披露的企业,但也存在着大多数企业所存在的普遍缺点,例如环境信息披露不全面且不够系统,披露方式较为落后,披露内容缺乏前瞻性,信息披露自觉性不高等。针对这些缺点剖析深层次原因并提出对策与建议。Our country is still in the initial stage of environmental accounting information disclosure, most companies are often through the form of financial reports to disclose some of the unsystematic environmental information. China Huaneng Group is the first enterprise to disclose environmental information in the domestic electric power enterprises, but there are also some common shortcomings,such as environmental information disclosure is not comprehensive and not enough system, disclosure is more backward, the lack of forward-looking information disclosure, information disclosure is not high. In view of these shortcomings, the analysis of deep-seated reasons and put forward countermeasures and suggestions.

关 键 词：环境会计信息披露 华能集团 可持续发展报告 企业环境报告 

分 类 号：F235.99[经济管理—会计学]