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| 云南锡业公司环境会计信息披露研究
摘 要
为了促进经济可持续发展，保护环境成为各个国家共同面临的重大问题，不能以牺牲环境为代价发展经济，否则很难获得经济的可持续发展。因此每个企业为了获得长足的发展，逐渐的将保护环境作为发展战略，保护环境的政策深入到企业发展中。会计作为核算和监督企业生产经营管理工作的重要人员，成为企业推进可持续发展的重要改革对象。传统的会计行业只负责财务工作，不能满足人们对于提升环境会计信息披露质量的要求。因此，逐步完善环境会计信息披露的相关制度和改善环境会计信息披露机制成为每个企业发展的重中之重，也成为企业可持续发展关注的重点工作之一。
我国的环境会计发展比西方国家晚很多，同时发展的过程也是步履维艰，发展速度也是比较缓慢的，主要原因是法律体系不完善，对环境会计存在着很大误区，对环境会计不够重视，对企业环境的保护的意识不强，很多时候只是被动的对部分信息进行披露，没有对环境保护起到应有的促进作用，因此环境会计信息披露研究有利于切实推进我国环境会计信息披露的研究和完善。本文在研究和分析国内外研究成果的基础上，采用文献分析和案例分析的方法对云南锡业股份有限公司的环境会计进行研究，主要从披露方式和披露内容两方面进行研究，从披露方式上来看主要研究不同方式下和不同项目中披露次数，通过横向分析得出不同披露方式的内容，通过纵向分析云南锡业环境在近五年的总体趋势，还有企业的环境会计信息披露制度的完善过程和完善水平的研究。通过对云南锡业公司环境会计信息的披露研究，分析目前公司披露现状，得到环境会计信息披露存在的问题，针对发现的问题从企业内部和外部两方面提出改进意见和改进方法，帮助企业建立完善的环境会计信息披露研究机制，帮助企业披露更多专业的性的定量信息，使披露内容更加规范具体。
关键词：环境会计；信息披露；问题研究
ABSTRACT
In order to promote sustainable economic development,environmental protection has become a major issue faced by all countries. We should not develop economy at the expense of the environment,otherwise it is difficult to achieve sustainable economic development. Therefore, in order to achieve long-term development,every enterprise gradually takes environmental protection as its development strategy, and the policy of environmental protection is deeply integrated into the development of enterprises. Accounting, as an important personnel in accounting and supervisingthe production and management of enterprises,has become an important reform object for enterprises to promote sustainable development. The traditional accounting profession is only responsible for the financial work,which cannot meet people's requirements for improving the quality of environmental accounting information omission. Therefore, gradually improve the relevant system of environmental accounting information omission and improve the mechanism of environmental accounting information omission become the top priority for the development of every enterprise,and also become one of the focus of the sustainable development of enterprises.
China's environmental accounting development a lot later than western countries, at the same time,the process of development is also struggling, development speed is relatively slow,the main reason is that the legal system is not perfect,is very big mistake on the environment accounting,accounting is not enough attention to the environment, the protection of enterprise environment consciousness is not strong, a lot of the time just for part of the passive information disclosure, not to play a role in promoting environmental protection, therefore the environment accounting information disclosure research is helpful to promote and improve the environmental accounting information disclosure research in China. Based on the research and analysis on the basis of research results at home and abroad, adopts the method of literature analysis and case analysis of Yunnan Tin Co., ltd.of environment accounting are studied,mainly from two aspects: the way of disclosure and disclosure content,from the disclosure mode mainlystudies the different modes and the number of cracks in different projects, different cracks of horizontal analysis content, through the analysis of the longitudinal Yunnan Tin environment in nearly five years of overall trend, and the enterprise environment accounting information fault system improve process and improve the level of research. By yunnan tin company environment accounting information fault research,analysis of the present status of the company cracks,cracks problems of environmental accounting information, to find the problem from two aspects of internal and external improvement Suggestions and improvement methods, help enterprise environment accounting information fault study mechanism should be established in order to help enterprises to quantitative information of fault more professional sex, make concrete cracks content more norms.
Keywords:Environmental accounting; Information omission; Studies
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