摘要
在分析现有披露模式的基础上,对比中美上市公司相关数据,发现我国上市公司碳会计信息披露缺乏理论基石和制度规范;尚未设置独立的监管部门来监控上市公司碳会计信息披露情况;尚未就碳会计信息披露模式及内容形成明文规定。为增强企业碳会计信息披露的真实性,未来应完善及建立有关法律法规,完善监管机制,构建统一健全的披露框架,并提高上市公司环保意识和披露意识。
As a newly born researching field ,carbon accounting is now becoming a realistic foundation of developing low‐carbon e‐conomy .Overall systematic research of carbon accounting information disclosure can meet the requirement of sustainable develop‐ment .This essay describes the conception of carbon accounting information disclosure and compares the relative statistics of public companies in China and US .Then it analyses existing problems in the current pattern of carbon accounting information disclosure in China and makes reasonable suggestions as well .
出处
《山东科技大学学报（社会科学版）》
2015年第2期79-84,共6页
Journal of Shandong University of Science and Technology(Social Sciences)
关键词
中美上市公司
信息披露
碳会计
比较
Public companies
Information disclosure
Carbon accounting
