西藏矿业企业环境会计信息披露模式研究  

Research on the Environment Accounting Information Disclosure Model of Tibet Mining Enterprise

作　　者：汪丽[1] 唐亚军[1] 

机构地区：[1]西藏大学财经学院,西藏拉萨850000

出　　处：《西藏大学学报（社会科学版）》2016年第4期140-146,共7页Journal of Tibet University

基　　金：2013年度西藏大学财经学院科研培育基金项目"构建西藏矿业企业环境会计信息披露模式研究"阶段性成果;项目号:ZDCYPY201301

摘　　要：西藏作为我国重要的生态安全屏障,环境信息披露备受瞩目。文章采用内容分析法剖析西藏上市矿业企业环境会计信息披露现状,发现境况逐年好转可仍存在信息披露内容不完整、方式不统一、定性披露为主等降低信息决策价值等现象。在借鉴国内外矿业企业环境会计信息披露模式的基础上,结合西藏实际,构建以政府主导、公众参与、企业落实为原则的环境会计信息披露模式。Tibet, as an important ecological security barrier of China, its environmental information disclosure is usually the center of attention. With content analysis, this paper analyzed the environmental accounting informa- tion disclosure of the listed companies in Tibet. Although the situation has improved, there still exist some prob- lems debasing the information decision value, such as information are incomplete in content, or disclosure forms are of diversity. Therefore, it is necessary to construct an environment accounting information disclosure model on the basis of absorbing the advanced domestic and foreign mining enterprise experiences, and the model should have the government playing as the leading role, and have public participation and enterprise implementation.

关 键 词：西藏矿业企业 环境会计 信息披露 模式 

分 类 号：F235.19[经济管理—会计学]