摘要从上世纪末开始，人类面临着越来越严重的生态环境问题，可持续发展一直以来都是人们比较关注的一个话题。对于社会发展而言，需要以环境保护为基础，实现人与自然的和谐相处，能够一定程度上有利于促进经济的稳定发展，同时也是保障人类文明延续的基础。其中，企业环境会计信息披露也是企业发展中不可或缺的一部分，根据企业环境会计信息披露的数据，能够了解到企业在生产经营过程中为了保护环境而付出的努力。目前国家关于生态保护及可持续发展等相关方面的重视程度越来越高，日益健全的法律法规以及制度，许多企业开始采取环保措施，积极完善环境信息的披露，然而环境会计信息披露的不独立不完整，披露形式不规范，披露的信息时效性较差等等问题还是比较突出。本文通过对我国上市公司目前的环境会计信息披露现状的分析，并结合恩华药业在年度报告中对环境会计信息披露做出的数据，总结国内企业关于环境会计信息披露相关方面所存在的不足之处，并给出了一系列的发展建议，希望一定程度上能够有利于促进我国企业的可持续发展。关键词：环境会计，信息披露，可持续发展，上市公司AbstractSincetheendofthelastcentury,humanbeingsarefacingmoreandmoreseriousecologicalandenvironmentalproblems,andsustainabledevelopmenthasalwaysbeenatopicthatpeoplepaymoreattentionto.Asfarassocialdevelopmentisconcerned,environmentalprotectionisneededtorealizetheharmonybetweenmanandnature,whichtoacertainextentisconducivetopromotingthestabledevelopmentoftheeconomy,anditisalsothebasisforensuringthecontinuationofhumancivilization.Amongthem,corporateenvironmentalaccountinginformationdisclosureisalsoanindispensablepartofcorporatedevelopment.Accordingtothedatadisclosedincorporateenvironmentalaccountinginformation,itispossibletounderstandtheeffortsofenterprisestoprotecttheenvironmentintheprocessofproductionandoperation.Atpresent,thestatepaysmoreandmoreattentiontoecologicalprotectionandsustainabledevelopmentandotherrelatedaspects.Withincreasinglysoundlaws,regulationsandsystems,manycompanieshavebeguntoadoptenvironmentalprotectionmeasuresandactivelyimprovethedisclosureofenvironmentalinformation.However,environmentalaccountinginformationdisclosureisnotindependentIssuessuchasincompleteness,irregulardisclosureforms,andpoortimelinessofdisclosedinformationarestillquiteprominent.Thispaperanalyzesthecurrentstatusofenvironmentalaccountinginformationdisclosureoflistedcompaniesinmycountry,andcombinesthedatamadebyEnhuaPharmaceuticalsonenvironmentalaccountinginformationdisclosureintheannualreport,andsummarizesthedeficienciesinenvironmentalaccountinginformationdisclosureofdomesticcompanies.Andgaveaseriesofdevelopmentsuggestions,hopingtoacertainextent,itcanhelppromotethesustainabledevelopmentofChineseenterprises.Keywords:Environmentalaccounting,Informationdisclosure,Sustainabledevelopment目录1绪论..................................................................11.1研究背景.......................................................................................................................................11.2研究意义.......................................................................................................................................11.2.1有利于国家宏观调控....................................................................................................11.2.2有利于企业内部管理和自身发展.............................................................................11.2.3环境会计信息披露必要性...........................................................................................21.3...
