低碳经济下电动汽车环境会计信息披露问题研究  

Research on Environmental Accounting Disclosure of Electric Vehicles in Low Carbon Economy

作　　者：郭克媛 王楠 

机构地区：[1]河北地质大学管理学院,河北 石家庄

出　　处：《低碳经济》2025年第1期23-27,共5页Journal of Low Carbon Economy

基　　金：河北地质大学MBA案例开发项目,全产链一体化赋能君乐宝乳业集团新质生产力培育实践,项目编号AL202407,2024。

摘　　要：本文旨在探讨低碳经济下电动汽车环境会计信息披露的问题。通过对汽车企业的分析,发现环境会计信息披露存在主动性弱、实用性不足、可靠性难以保证等问题。为解决这些问题,建议完善法律法规、推动公众参与和第三方审计、加大宣传力度。这些措施旨在提升电动汽车企业的环境会计信息披露质量,推动产业绿色发展。The purpose of this paper is to discuss the problems of environmental accounting information disclosure of electric vehicles under the low carbon economy. Through the analysis of automobile enterprises, it is found that environmental accounting information disclosure has problems such as weak initiative, insufficient practicality, and difficult to ensure reliability. To solve these problems, it is suggested to improve laws and regulations, promote public participation and third-party auditing, and increase publicity. These measures aim to improve the quality of disclosure of environmental accounting information by electric vehicle enterprises and promote the green development of the industry.

关 键 词：低碳经济 电动汽车 环境会计 信息披露 

分 类 号：F23[经济管理—会计学]