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采矿业环境会计信息披露问题研究——以XY公司为例 被引量:1

A Study on Environmental Accounting Information Disclosure in Mining Industry——Taking XY Company as an Example
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摘要 企业是环境污染问题的重要责任人,采矿业企业在生产过程中存在严重污染生态环境的现象。针对矿产资源环境会计信息披露问题,以案例分析为基础,通过对采矿业XY公司环境会计信息披露现状进行分析,发现采矿业环境会计信息披露存在不少问题:管制披露内容随意性较强,缺乏完整性和质量的可信度;披露的格式不规范,披露位置不固定;"非强制不披露";缺乏独立的环境报告书或第三方意见等。为不断完善适合于我国国情的采矿业环境会计信息披露制度,需要规范采矿业环境会计信息披露形式和内容;加强会计人员的环境会计知识培训,完善环境会计信息披露体系;健全环境会计信息披露相关法律法规;增加独立环境会计信息披露报告书,加强独立的第三方鉴证等。 Enterprises take the major responsibility for environmental pollution. Mining enterprises have severely polluted the ecological environment during the production. Aiming at the problems of environmental accounting information disclosure,this paper analyzes the present situation and existing problems of environment accounting information disclosure in mining industry with XY company as example,and find out that the disclosure of environmental accounting information in mining industry needs to be regulated. Therefore,methods of regulating environmental accounting information disclosure in the mining industry are suggested: contents and methods of information disclosure must be regulated;accounting personnel must be trained on environmental accounting and the information disclosure system must be improved;laws and regulations on environmental accounting information disclosure must be improved;and independent environment reports or third party assessment should be included. We hope this paper can contribute to further studies on the disclosure of environmental accounting information and help to improve the system of the environmental accounting information disclosure of mining industry in China.
作者 方文彬 王玉顺 Fang Wenbin;Wang Yushun(College of Accounting,Lanzhou University of Finance and Economics,Lanzhou Gansu ,730000, Chin)
出处 《西南石油大学学报(社会科学版)》 2018年第3期28-33,共6页 Journal of Southwest Petroleum University(Social Sciences Edition)
关键词 采矿业 环境会计 会计信息披露 会计准则 生态环境 mining industry environmental accounting accounting information disclosure accounting standard and guidance ecological environment
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