| 我国企业环境信息披露存在的障碍及对策 |
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| 引用本文： | 戴金省,杨鲁宁.我国企业环境信息披露存在的障碍及对策[J].中国环境管理干部学院学报,2007,17(1):45-48. |
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| 作者姓名： | 戴金省 杨鲁宁 |
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| 作者单位： | 1. 山东省环境保护宣传中心
2. 济南市槐荫区环境保护局,山东,济南,250013 |
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| 摘 要： | 针对我国企业环境信息披露现状，分析了企业环境信息披露在环境信息计量、成本分配、环境会计准则等方面存在的主要障碍；并借鉴国外环境信息披露的成功经验，提出了从健全环境会计法规、形成合理的环境价格体系、加强环境会计的社会和政府监督等方面消除企业环境信息披露障碍的措施。
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| 关 键 词： | 企业 环境信息 环境会计 对策 |
| 文章编号： | 1008-813（2007）01-0045-04 |
| 收稿时间： | 2006-12-28 |
| 修稿时间： | 2006年12月28 |
Present Barriers and Policy Recommendations on The Disclosure and Publication of Enterprises' Environmental Information in China |
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| DAI Jin-sheng,YANG Lu-ning.Present Barriers and Policy Recommendations on The Disclosure and Publication of Enterprises'''' Environmental Information in China[J].Journal of Environmental Management College of China,2007,17(1):45-48. |
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| Authors: | DAI Jin-sheng YANG Lu-ning |
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| Abstract: | According to the status of the disclosure and publication of China enterprises' environmental information,it analyses the main obstacles enterprises face are confronting in aspects such as environmental information measurement,cost distribution,environment accounting criterion using the successful experience of foreign countries for reference.Also it puts forward measures: removing the confronting obstacles in the respect of perfecting the environmental accounting regulations,forming the reasonable environmental price system,reinforcing the social and governmental supervision of environmental accounting. |
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| Keywords: | enterprises environmental information environmental accounting measures |
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