The Problem and Countermeasures About Polluting Industries Environmental Accounting Information Disclosure

被引:0
|
作者
Zhao, Wei [1 ]
机构
[1] Jiangxi Univ Finance & Econ, Coll Accountancy Nanchang, Nanchang, Peoples R China
关键词
Polluting industries; Information Disclosure; Environmental Accounting;
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
Environmental accounting information is essential to social development information resources. At present some problems exist that environmental accounting theory lags behind the practices, there are different forms of the disclosure of environmental accounting information, there is lack of completeness of environmental accounting information disclosure, and there is lack of relevant industry disclosure guidelines. The main reason is that the number of heavily polluting industries and enterprises are small in the disclosure of environmental accounting information, the form is not uniform in the heavily polluting industries disclosing environmental accounting information, and there is lack of environmental laws and regulations. To this end, we need to improve our environmental accounting information disclosure system, such as speeding up environmental accounting theory, improving the environmental laws and regulations, initializing to improve corporate environmental accounting information disclosure, establishment of environmental accounting and auditing system, and training Environmental Accounting Information Disclosure Personnel.
引用
收藏
页码:101 / 107
页数:7
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