【摘要】 本文通过对我国79家高污染的上市公司财务报告的调查,发现企业对环境会计信息的披露远不能满足各方利害关系者的需求。因此,本文着重探讨了企业环境会计信息披露内容及模式,提出了具体的构想,构建适合我国国情的环境绩效信息披露模式,促进和完善企业的环境会计信息披露,加强环境保护,实现我国经济的可持续发展。更多还原

【Abstract】 By means of investigation of 79 serious pollution market corporations’ financial reports, we found the information on enterprises’ environment performance can’t satisfy the different related parties’ requirement. The paper studies the content and patterns of the business environment accounting information, and tries to construct China’s patterns of disclosing information on enterprises’ environment performance and perfects it in order to protect environments and sustain China’s economic development.更多还原