摘要
我国企业环境信息报告存在的问题是报告目标单一,内容不完整,模式不规范。在可持续发展战略条件下,企业既要向政府主管部门提供环境信息报告,也应向投资者、债权人、社会公众等提供企业环境影响信息。因此,有必要改进企业环境信息报告。主要措施包括:培养和提高信息使用者的环境意识,开展可持续发展教育;健全法制环境,加大环境监管力度;发挥会计职业界的作用,鼓励会计师事务所开展环境信息审计业务。
This paper discusses problems with China's business environment information reporting (BEIR), such as objectives of reporting being simplistic, contents incomplete, and formats not standardized. With the implementation of sustainable development policy in China, enterprises should provide relevant business environment information not only for government departments but also for investors, creditors, and the public. It is therefore necessary to improve current BEIR. This paper proposes the following measures: cultivating and raising the environmental awareness of BEIR users, promoting sustainable development education, creating a better legal environment, stepping up environmental supervision, bringing into play the role of accountants and encouraging accounting firms to conduct environment information auditing.
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2002年第6期114-122,共9页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
关键词
企业
环境报告
信息披露
enterprise, environmental report, information disclosure
