化工塑料企业环境会计信息披露问题研究
Environmental Accounting Information Disclosure Issues of Chemical Plastics Enterprises
王佩1
作者信息
- 1. 杨凌职业技术学院,陕西杨凌 712100
- 折叠
摘要
探讨化工塑料企业在环境会计信息披露现状,发现虽然国内化工塑料企业在环境会计信息披露方面取得了一定进展,但整体披露水平仍然较低;环境会计信息披露以合规为主,主动性和自愿性不足,仍有较大改进空间.为提升披露质量,企业应加强内部环境管理,制定更加严格的披露标准和指南,加强环境会计信息披露监管制度建设,以实现可持续发展.
Abstract
Through the deep exploration of the current situation of environmental accounting information disclosure in chemical and plastic enterprises,it is found that although domestic chemical plastics enterprises have made some progress in environmental accounting information disclosure,the overall disclosure level is still low.The environmental accounting information disclosure is mainly based on compliance lack of initiative and voluntariness,and there is still a large room for further improvement.In order to improve the quality of disclosure,enterprises should strengthen the internal environmental management,formulate more stringent disclosure standards and guidelines,and enhance the construction of environmental accounting information disclosure regulatory system,so as to achieve the sustainable development.
关键词
化工塑料企业/环境会计/信息披露/披露内容/加强监管Key words
chemical plastics enterprise/environmental accounting/information disclosure/disclosure content/tighter regulation引用本文复制引用
出版年
2024
NETL
NSTL
万方数据