本文選題：日本企業(yè)　切入點：環(huán)境會計　出處：《時代經(jīng)貿(mào)》2016年24期

【摘要】：二戰(zhàn)后日本經(jīng)濟的迅速發(fā)展帶來了一系列的環(huán)境問題,在政府、法律、社會公眾的監(jiān)控下,日本企業(yè)環(huán)境會計信息披露已經(jīng)形成較為完善的框架體系,環(huán)境會計信息披露逐漸成為一種重要的企業(yè)管理工具,可以提高企業(yè)的整體競爭實力,樹立良好的企業(yè)形象。我國環(huán)境會計信息披露尚處于起步階段,在發(fā)展中應(yīng)借鑒日本企業(yè)的發(fā)展模式,并且與實際相結(jié)合,加強企業(yè)環(huán)境信息披露相關(guān)法律法規(guī)建設(shè)、出臺鼓勵政策、建立監(jiān)督機制、設(shè)立第三方監(jiān)督機制,從而規(guī)范和提升企業(yè)環(huán)境會計信息披露水平,促使企業(yè)形成環(huán)境價值觀,實現(xiàn)可持續(xù)發(fā)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.
【作者單位】： 北方工業(yè)大學(xué)經(jīng)濟管理學(xué)院;
【基金】：2016年度北京市大學(xué)生科學(xué)研究與創(chuàng)業(yè)行動計劃項目“企業(yè)環(huán)境價值觀培育的制度選擇路徑研究” 北京市屬高等學(xué)校青年拔尖人才培育計劃(CIT&TCD201404010)資助
【分類號】：X196;F279.2;F275
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本文編號：1672650