CAJ | 학술논문

我国尚处于环境会计信息披露的起步阶段, 大多数企业往往通过财务报告的形式披露一些零散的非系统性的环境信息.中国华能集团是国内电力企业中率先对环境信息进行披露的企业,但也存在着大多数企业所存在的普遍缺点,例如环境信息披露不全面且不够系统,披露方式较为落后,披露内容缺乏前瞻性,信息披露自觉性不高等. 针对这些缺点剖析深层次原因并提出对策与建议.
아국상처우배경회계신식피로적기보계단, 대다수기업왕왕통과재무보고적형식피로일사령산적비계통성적배경신식.중국화능집단시국내전력기업중솔선대배경신식진행피로적기업,단야존재착대다수기업소존재적보편결점,례여배경신식피로불전면차불구계통,피로방식교위락후,피로내용결핍전첨성,신식피로자각성불고등. 침대저사결점부석심층차원인병제출대책여건의.
Our country is still in the initial stage of environmental accounting information disclosure, most companies are often through the form of financial reports to disclose some of the unsystematic environmental information. China Huaneng Group is the first en-terprise to disclose environmental information in the domestic electric power enterprises, but there are also some common shortcomings, such as environmental information disclosure is not comprehensive and not enough system, disclosure is more backward, the lack of for-ward-looking information disclosure, information disclosure is not high. In view of these shortcomings, the analysis of deep-seated rea-sons and put forward countermeasures and suggestions.