财税体制改革背景下的中国企业环境会计核算公开制度立法

发布时间：2019-08-15 16:18

【摘要】：新一轮中国财税体制改革以及环境税被列入立法议程,强化了环境经济核算和公开的内涵和需求,企业环境会计核算公开在其中扮演关键角色。无论是从经济社会与环境协调发展的角度出发,还是从预算决算的平衡和监督功能考虑,企业环境会计核算公开都具有合法性与合理性基础;同时,我国现行的环境法律规范和企业会计运行规则也为这些核算公开奠定了规范性依据。然而,实践中这些规范并没有在企业得到有效执行,其中一个重要原因就是立法规定缺乏明确性和具体性,法律的监督功能缺乏。因此,应当强化具体立法,增强法律实施的可操作性,优化对企业环境行为的经济性责任和评价体系,运用企业内部治理体系和外部监督机制,以推动企业环境会计核算公开制度的正常化合法化运行。
[Abstract]:The new round of China's fiscal and tax system reform and environmental tax have been put on the legislative agenda, which strengthens the connotation and demand of environmental economic accounting and openness, in which the disclosure of enterprise environmental accounting plays a key role. Whether from the point of view of the coordinated development of economy, society and environment, or from the balance and supervision function of budget final accounts, the disclosure of enterprise environmental accounting has the legitimacy and rationality foundation, at the same time, the current environmental legal norms and enterprise accounting operation rules of our country have also laid the normative basis for these accounting openness. However, in practice, these norms have not been effectively implemented in enterprises, one of the important reasons is the lack of clarity and specificity of legislative provisions, and the lack of supervision function of the law. Therefore, we should strengthen the concrete legislation, enhance the maneuverability of the implementation of the law, optimize the economic responsibility and evaluation system for the environmental behavior of the enterprise, and use the internal governance system and the external supervision mechanism of the enterprise in order to promote the normalization and legalization of the disclosure system of the environmental accounting of the enterprise.
【作者单位】：上海师范大学法政学院;
【基金】：国家社科基金资助项目(12BFX040)
【分类号】：D922.26

【参考文献】