文献类型：期刊文献

中文题名：环境信息披露模式探析

英文题名：On the Model of Environmental Information Disclosure

作者：安庆钊[1]

第一作者：安庆钊

机构：[1]河南财经学院会计系

第一机构：河南财经政法大学会计学院

年份：2004

期号：2

起止页码：74-76

中文期刊名：经济经纬

外文期刊名：Economic Survey

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2000】；

语种：中文

中文关键词：环境会计;信息;披露;模式

外文关键词：environment accounting; information; disclosure; model

摘要：随着绿色消费逐渐兴起,公众环境意识不断提高,环境知情权正逐步得到公众和法律的认可,企业环境信息披露的价值也逐渐被人们发现。然而,传统会计没有将环境要素纳入会计理论之中,导致了人们对企业盈利能力的误判,虚增了国家财富。
With the appearing of green consumption, the public accumulates more consciousness on environment. The right of knowing the inside story of environment is getting recognition from common people and laws, while people gradually find the value of information disclosure on enterprises' environment. However, such information is not included in the traditional accounting theory. Much fault evaluation on enterprises' profit earning ability is carried out and should be rethink and recount.