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生态文明视角下环境会计信息披露探究

Exploration on the Environmental Accounting Information Disclosure from the Perspective of Ecological Civilization

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【作者】 李寒蕾孟宪宝秦晓彤

【Author】 LI Han-lei;MENG Xian-bao;QIN Xiao-tong;Business College of Hebei Normal University;

【机构】 河北师范大学商学院

【摘要】 随着全球环境问题逐渐加剧,国内外企业和学者对环境会计信息披露的重视程度逐渐增加。论文根据2013—2018年上市公司环境会计信息披露的状况,通过对比对我国目前的环境会计信息披露现状进行了研究。通过对比发现我国上市企业环境信息披露质量问题,提出了与问题相对应的解决策略,以期帮助企业和社会维护更好的信息披露大环境。

【Abstract】 With the aggravation of global environmental problems, enterprises and scholars at home and abroad have paid more and more attention to environmental accounting information disclosure. According to the situation of environmental accounting information disclosure in2013—2018 of listed companies, this paper studies the current situation of environmental accounting information disclosure in China through comparison. Through the comparison, we find the quality problems of environmental information disclosure of listed enterprises in China, and put forward corresponding solutions to the problems, so as to help enterprises and society maintain a better environment for information disclosure.

  • 【文献出处】 中小企业管理与科技(上旬刊) ,Management & Technology of SME , 编辑部邮箱 ,2020年04期
  • 【分类号】X196;F235
  • 【下载频次】256
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