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发展城市环保产业是发展循环经济、实施可持续发展战略的重要内容,近年来国家出台了一系列的政策推进城市垃圾处理产业的市场化、产业化发展。由于我国城市垃圾处理产业发展的特殊背景,目前其会计核算和信息披露呈无序状态,这严重弱化了垃圾处理产业发展的信息基础。本文旨在深入剖析我国城市垃圾处理产业会计核算和信息披露中存在的主要问题,探究其成因并提出发展完善的建议。
In recent years, the state has promulgated a series of policies to promote the market-oriented and industrialized development of urban waste treatment industry. Due to the special background of the urban garbage disposal industry in our country, the current accounting and information disclosure are disordered, which severely weakens the information foundation of the garbage disposal industry. The purpose of this paper is to deeply analyze the main problems that exist in the accounting and information disclosure of China’s municipal waste disposal industry, explore its causes and put forward suggestions for its development and improvement.