重污染企业绿色会计的信息披露问题研究
Research on Information Disclosure of Green Accounting in Heavy-Polluting Enterprises

随着生产力的发展，人们在生产的过程中，对资源环境的破坏日益严重。在这样的情况之下，我们国家宣布了一项发展经济的战略计划，通过该计划可以促使人们对可再生资源的利用率得到提升，保证国家的可持续发展。现在中国的绿色会计信息的披露制度严重的阻碍了市场经济的发展，我们必须要完善绿色会计信息制度改革。文章研究了一家污染严重的上市公司，通过对该公司在进行相关财务报告披露过程中，针对绿色会计信息披露存在的问题进行分析，针对问题分析后提出有效的应对措施。
With the development of productive forces, people are destroying the resources and environment more and more seriously in the process of production. In this context, our country has announced a strategic plan for economic development, through which it can promote the use of renewable resources and ensure the country’s sustainable development. Now China’s Green Accounting Information Disclosure system has seriously hindered the development of market economy, we must improve the green accounting information system reform. This paper studies a listed company with serious pollution, and analyzes the problems existing in the disclosure of green accounting information in the process of financial report disclosure, after the problem analysis, the effective countermeasures are put forward.