我国环境会计信息披露的探讨.doc

摘要:一直以来由于我国是人口大国并且是发展中国家这一国情，使得许多人都忽略了环境保护的重要性一味以环境的牺牲资源的浪费为代价换取短暂的经济利益。这种发展模式一直至90年代末才慢慢被重视但是不可再生资源已经被严重破坏。在西方国家公司经营者每年都要发表一份年度报告，报告中的内容除了有关该公司这一年的利润收益、经营情况以及未来的战略报告以外，还有一份社会责任报告需要在年度报告中出现。社会责任报告阐述了这一企业福利待遇公司员工的，对社会公众所承担的义务责任，环境保护污染排污的处理情况。但至2004年开始中国的上市公司才渐渐有部分在年度报告中公布这一报告。几年来中国的食品安全、医药腐败、胡乱排污等频繁显露于公众的视线中。众多的所谓品牌企业都身在其中，不是排污有毒污染物就是生产环境的脏乱，再不然就是官商勾结浪费不可再生资源非法牟利。因此环境会计必须尽快被普及化不单单依靠公检法的力量更多的依靠自觉和社会的舆论监督去保护环境。

关键词：社会责任报告、环境会计、监督舆论

Abstract:Since our country is due to population and is developing countries the situation that many ignore the importance of environmental protection in the environment of sacrifice blindly waste of resources for the price for a short economic interests. This development mode until the 90 s a get attention but nonrenewable resources have been severely disrupted. In western countries each year to an enterprise operator published a copy of the annual report, except the contents of the report on the company's profits this year, business operation and future strategy report, there a social responsibility report need in the annual report, appear. Social responsibility report describes the enterprise welfare treatment company employees, to the public the liability of responsibility, environmental protection the discharge of pollution treatment. But to start in 2004 China's listed companies will grow some in the annual report released in this report. A few years to China's food safety, medicine corruption, pollution and he revealed in the public eye frequently. Many of the so-called brand enterprise all the body in it, not toxic pollutant emission is the production environment, the filthy or else is waste of collusion between the non-renewable resources profit illegally. Therefore the environment accounting must be not only carries on the universal power to rely more on consciously and social supervision of public opinion to protect the environment. 

Key Word: Social responsibility report, environment accounting, supervision and public opinion

环境信息的披露在我国目前尚不普及进行时也遇到较大的阻力，但是这个是必须发展的。因为这样才符合可持续发展观念，才能有更多的五年计划能够顺利进行。环境信息披露必须在财务报告中出现，无论以何种形式。即使环境会计的时间再我国才刚刚起步，遇到各种各样的困难也是在所难免的。但这同时也为我们指出了下个阶段工作的重点方向。只有将环境会计加入传统会计核算管理这一大家庭中，才能更透明地显示企业的绩效，对社会的贡献以及危害性。才能日益完善环境信息的披露制度。