探析低碳经济下造纸业环境会计的信息披露摘 要 当前，发展低碳经济已经成为各国实现绿色 GDP 和社会可持续发展的必由之路我国政府也适时提出了要实施节能减排、建立资源节约型和环境友好型社会 (简称“两型社会”)。企业环境会计信息披露是当代会计的发展潮流，其还是对传统会计的辅助部分，但是其理论体系以及现实模式发展水平不高，其在国内的发展依旧位于发展早期，需要有关人员开展后续的分析。国内上市企业环境会计信息披露体制在加快此类公司披露社会责任信息方面具备显著的影响，然而在规则系统、体制内容、监管制度和机制等部分依旧有明显的不足，需要后续的改良以及健全。本文通过文献研究法，数据分析法这两种主要方式主要对造纸产业上市企业近期环境会计信息披露状况开展探究，结合五个典型的具体企业进行探究国内造纸类上市企业环境会计信息公开的状况，且基于国内此类上市企业环境会计信息披露过程中出现的不足开展探究，从众多部分开展改良以及健全国内此部分上市企业环境会计信息披露的有关方式以及意见。关键词 环境成本管理 环境会计 信息披露 上市公司IAnalysis of Information Disclosure of Environmental Accounting in Paper Industry under Low Carbon EconomyAbstractEnterprise environmental accounting information disclosure is the development trend of modern accounting is an effective complement to traditional accounting, but its theoretical basis and practice model is not perfect, its development in China is only in the initial stage, to be further studied and discussed. The environmental accounting information disclosure system of listed companies in our country has played a positive role in promoting the disclosure of social responsibility information of listed companies, but there are still some problems in the rules system, system content, supervision system and mechanism, which needs to be improved and perfected. Based on the analysis of environmental accounting information disclosure in recent years by the listed companies of food and beverage industry, this paper analyzes the envi...
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