摘要
企业披露环境会计信息 ,是多种因素共同影响与作用的结果。在进行披露时 ,应与财务会计信息分开进行 ,并界定基本环境信息与特殊环境信息所包含的内容。具体披露方式 ,可视基本环境信息和特殊环境信息而定。对于前者 ,宜采用通用的会计报表模式 ,而对于后者 ,则可使用专用的会计报告模式。
Enterprises disclose their environmental accounting information under the influence of many factors, during which financial information is supposed to be released respectively, and it is necessary to define the corresponding contents of the general environmental information and the specific one. The way of disclosing should be in accordance with the contents. The author believes that general accounting statements are to be applied in disclosing general environmental information while special accounting reports should be used in disclosing specific environmental information.
出处
《经济经纬》
北大核心
2001年第1期58-61,64,共5页
Economic Survey
基金
中英管理发展中心 (GBI)研究基金资助
关键词
环境会计信息
披露内容
披露方式
会计信息披露
企业
environmental accounting information
contents of disclosing
methods of disclosing
