摘要
“双碳”目标的提出标志着我国环境会计进入新阶段,随之出台的一系列政策对环境会计信息披露质量提出了新要求。为实现“双碳”目标奠定了基础,文章基于我国环境会计信息披露质量的现状,为提高环境会计信息披露质量,使环境会计信息能够更好地反映出企业经营活动中的环境风险,对利益相关者服务提出了相关建议,有助于巩固环境会计理论基础,为我国经济从高速发展转向高质量绿色低碳可持续发展提供参考。
The proposal of the carbon peak and neutrality targets indicates that environmental accounting has entered a new stage in China,and a series of policies have put forward new requirements for the quality of environmental accounting information disclosure,which has laid the foundation for realizing the targets of carbon peak and neutrality,Based on the current situation of the quality of environmental accounting information disclosure in China,this paper puts forward relevant suggestions to improve the quality of environmental accounting information disclosure and enable environmental accounting information to better reflect the environmental risks in business activities,which can be helpful to consolidate the theoretical basis of environmental accounting and provide reference for China's economy from high-speed development to high-quality green and low-carbon sustainable development.
作者
冉隆菁
冉娅
RAN Long-jing;RAN-Ya(Guizhou University of Finance and Economics)
出处
《当代会计》
2022年第21期10-12,共3页
Contemporary Accounting
基金
贵州财经大学2021年度在校生科研项目资助项目(项目编号:2021BZXS065)。
关键词
“双碳”目标
环境会计
信息披露质量
carbon peak and neutrality targets
environmental accounting
information disclosure quality
