The Researches on Environmental Accounting Information Disclosure of Tourism Enterprises

被引:0
|
作者
Yuan, Xu [1 ]
Lan, Wu [1 ]
机构
[1] Sichuan Univ, Sch Business, Chengdu 610065, Peoples R China
关键词
environmental accounting; information disclosure; tourism enterprises;
D O I
暂无
中图分类号
C [社会科学总论];
学科分类号
03 ; 0303 ;
摘要
The disclosure of environmental accounting information can reflect the environmental conditions of tourist attractions intuitively and examine whether tourism enterprises fulfill the social responsibility or not. So we can see that it is the inevitable choice for tourism enterprises' sustainable development. This paper takes G Tourism Corporation Limited as an example and uses the data from 2005 to 2014 in annual report to analyze the problems and causes of this company's environmental accounting information disclosure. By analyzing the results of the statistical data and there lasted experience, we suggest that tourism enterprises should improve the managers' attention, strengthen the stakeholders' demand and develop some regulations and laws of environmental accounting information disclosure to enhance the quality of environmental accounting information disclosure.
引用
收藏
页码:755 / 761
页数:7
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