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文章通过对国内外企业环境信息披露的现状进行科学的描述和分析,发现我国环境信息披露水平达不到低碳经济发展的要求,因此提出响应低碳经济的环境会计宏观、微观之路。
By describing and analyzing the current situation of corporate environmental information disclosure at home and abroad, the article finds that the disclosure level of environmental information in China can not meet the requirements of low-carbon economy development. Therefore, it proposes a macroscopic and microcosmic way of environmental accounting in response to low-carbon economy.