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环境问题已经成为当今世界可持续发展的主要问题。而固有的会计理论已经满足不了对环境的披露,于是一门新兴的会计学科——环境会计出现了。但我国在环境会计信息披露方面相对欠缺,主要是相关制度的缺失,以及企业的披露能力有限造成的。本文通过分析QL公司在环境会计信息披露中存在的问题,并提出相应的对策,以期为我国企业在环境会计信息披露方面的改进提供参考。
The issue of environment has become the major issue of sustainable development in the world today. The inherent accounting theory can not meet the environmental disclosure, so a new accounting discipline - environmental accounting appeared. However, China’s relative lack of environmental accounting information disclosure, mainly due to the lack of relevant systems, as well as the limited disclosure capacity of enterprises. This article analyzes the existing problems of QL company in environmental accounting information disclosure and puts forward corresponding countermeasures so as to provide reference for the improvement of Chinese enterprises in environmental accounting information disclosure.