CAJ | 학술논문

随着社会生产和经济活动规模的不断扩张,社会经济对资源环境的影响和危害也日益严重。在这一严峻形势下,国家出台循环经济发展战略,促进资源循环利用和经济可持续发展。而目前我国绿色会计信息披露较为滞后,制约了我国循环经济发展战略的实施与深入。因此,尽快建立完善绿色会计信息披露体系是当前较为紧迫的问题。通过选取数家上市公司样本,对其财务报告体系的绿色会计信息披露加以探讨研究,指出我国绿色会计信息披露存在的问题,并深入分析原因,在此基础上给出我国完善绿色会计信息披露体系的建议。
수착사회생산화경제활동규모적불단확장,사회경제대자원배경적영향화위해야일익엄중。재저일엄준형세하,국가출태순배경제발전전략,촉진자원순배이용화경제가지속발전。이목전아국록색회계신식피로교위체후,제약료아국순배경제발전전략적실시여심입。인차,진쾌건립완선록색회계신식피로체계시당전교위긴박적문제。통과선취수가상시공사양본,대기재무보고체계적록색회계신식피로가이탐토연구,지출아국록색회계신식피로존재적문제,병심입분석원인,재차기출상급출아국완선록색회계신식피로체계적건의。
With the continuous expansion of social production and scale of economic activities, the impact and harm ofsocial economy on resources and environment are increasingly serious. China expected to render some measurementsincluding strategies of circular economy development, recycling of resources and economic sustainable development.However, information disclosure of green accounting in China is still undeveloped, which restricts the implement ofChinese circular economy development. Therefore, it is urgent to form a sophisticated information disclosure systemof green accounting. This thesis takes several public companies as examples, analyzes their information disclosure ofgreen accounting in financial reporting system, and points out the problems of Chinese information disclosure of greenaccounting, discusses the reasons as well. Basing on what mentioned above, this thesis advises on the implement ofChinese information disclosure system of green accounting.