| 胡海波,占红星①.我国核电企业环境会计信息披露探析[J].,2010,11(1):4-8 |
| 我国核电企业环境会计信息披露探析 |
| A Study on Environment Accounting InformationDisclosure of Nuclear Electricity Enterprise in China |
| 投稿时间：2009-12-09 |
| DOI： |
| 中文关键词: 核电企业 环境会计 会计信息披露 |
| English Keywords:nuclear power enterprises environmental accounting disclosure of accounting information |
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| 中文摘要: |
| 目前国际上越来越多的核电企业遵照相关环境报告指南，自愿、定期的在财务报告之外单独披露环境会计报告，以反映核电企业在环境保护方面的业绩。作为对环境最敏感的企业类别之一，我国的核电企业必须直面环境会计信息披露的外部压力，做环境会计信息披露的典范。文章分析了我国核电企业披露环境会计信息的紧迫性，提出了核电企业环境会计信息披露模式的理想选择和演化路径，并探讨了推进核电企业环境会计信息披露的措施。 |
| English Summary: |
| At present, an increasing number of nuclear power companies comply with relevant environmental reporting guidelines, and voluntarily disclose environment accounting reports to reflect the power of corporate performance in environmental protection. In order to respond to environmental pressures and challenges, Chinese nuclear power companies must disclose environment accounting information. In this paper，the author analyzed the urgency the ideal choice and the evolution paths to disclose environmental accounting information, and researched the measures on how to promote the disclosure. |
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