日本企业环境会计信息披露对我国的启示

发布时间：2018-03-27 18:09

  本文选题：日本企业　切入点：环境会计　出处：《时代经贸》2016年24期

【摘要】：二战后日本经济的迅速发展带来了一系列的环境问题,在政府、法律、社会公众的监控下,日本企业环境会计信息披露已经形成较为完善的框架体系,环境会计信息披露逐渐成为一种重要的企业管理工具,可以提高企业的整体竞争实力,树立良好的企业形象。我国环境会计信息披露尚处于起步阶段,在发展中应借鉴日本企业的发展模式,并且与实际相结合,加强企业环境信息披露相关法律法规建设、出台鼓励政策、建立监督机制、设立第三方监督机制,从而规范和提升企业环境会计信息披露水平,促使企业形成环境价值观,实现可持续发展。
[Abstract]:The rapid development of Japanese economy after World War II has brought a series of environmental problems. Under the supervision of the government, law and the public, the disclosure of environmental accounting information of Japanese enterprises has formed a relatively perfect framework system. Environmental accounting information disclosure has gradually become an important management tool for enterprises, which can improve the overall competitive strength of enterprises and set up a good corporate image. The disclosure of environmental accounting information in China is still in its infancy. In the process of development, we should draw lessons from the development mode of Japanese enterprises, and combine with the reality, strengthen the construction of laws and regulations related to the disclosure of environmental information of enterprises, introduce encouraging policies, establish supervision mechanisms, and set up third party supervision mechanisms. In order to standardize and improve the level of environmental accounting information disclosure, promote enterprises to form environmental values, achieve sustainable development.
【作者单位】： 北方工业大学经济管理学院;
【基金】：2016年度北京市大学生科学研究与创业行动计划项目“企业环境价值观培育的制度选择路径研究” 北京市属高等学校青年拔尖人才培育计划(CIT&TCD201404010)资助
【分类号】：X196;F279.2;F275
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本文编号：1672650