浅析上市公司环境会计信息披露现状及信息化发展趋势  

Analysis on the Current Situation of Environmental Accounting Information Disclosure and Information Development Trend of Listed Companies

作　　者：王瑶 WANG Yao(The People’s Hospital of Leshan Sichuan,Leshan 614000,China)

机构地区：[1]乐山市人民医院,四川乐山614000

出　　处：《经济研究导刊》2021年第10期80-82,共3页Economic Research Guide

摘　　要：近年来,我国上市公司造成环境污染的新闻频出,企业的环境会计信息披露受到社会各界的关注,然而我国大多数企业并没有进行环境会计信息披露,环境会计信息缺乏制度规范和职责约束。因此,在信息化程度不断提高的今天,如何解决环境会计信息披露存在的问题并把握环境会计信息化发展的趋势,对提高企业市场竞争力意义重大。In recent years,the environmental pollution news of Listed Companies has appeared frequently,and the environmental accounting information disclosure of enterprises is concerned.However,most enterprises do not disclose the environmental accounting information,and the environmental accounting information is lack of system norms and constraints.Therefore,with the development of information technology,how to solve the problems of environmental accounting information disclosure and make use of the development trend of environmental accounting information to improve the competitiveness of enterprises is of great significance.

关 键 词：环境会计 信息披露 会计信息化 

分 类 号：F830.91[经济管理—金融学]