CAJ | 학술논문

近年来，随着环境的日益恶化，环境问题已成为制约经济持续发展的一大瓶颈，企业环境成本信息披露变得愈加重要。在比较分析现有环境成本信息披露模式优缺点的基础上，结合其应用现状提出了建立环境成本与现有会计相融合的披露模式、完善环境成本信息披露体系并树立先进的信息披露理念等优化策略。
근년래，수착배경적일익악화，배경문제이성위제약경제지속발전적일대병경，기업배경성본신식피로변득유가중요。재비교분석현유배경성본신식피로모식우결점적기출상，결합기응용현상제출료건립배경성본여현유회계상융합적피로모식、완선배경성본신식피로체계병수립선진적신식피로이념등우화책략。
In recent years, with the increasing deterioration of environment, environmental problem has become a bottleneck restricting the economy development and enterprise environment cost information disclosure becomes more important. Based on the comparative a-nalysis of the advantages and disadvantages of the existing environmental cost information disclosure modes, combined with the present situation of the application, this paper presents optimization strategies of establishing the disclosure mode of combining environmental cost and the existing accounting, improving environment cost information disclosure system, setting up an advanced information disclo-sure concept and so on.