分析了各利益关系人对环境会计信息需求不足的现状和原因。
The essential reason is that the deficiency of effectual requirement between the principal part of mostly requirement(people interrelated interest) and the information of environment accounting.
满足外部利害关系人的决策需要，是披露环境会计信息的主要目标。
The main purpose of environmental accounting information disclosure is to meet external interest - related people's needs for policy making.
环境会计信息模式三是当前我国环境会计信息披露比较现实、理想的模式。
At present information announcing three modes are the realistic and ideal choice in environmental accounting information announcing of our country.
因此，在对新兴的环境会计进行研究时应该将环境会计信息披露作为首要问题。
So should environment as primary problem accounting disclosure of information when to the thing that the new developing environmental accountant carries on research.
二是体现在对我国化工行业上市企业环境会计信息披露状况进行的描述性分析。
The second is reflected in descriptive analysis on environmental accounting disclosure of China's chemical industry's listed enterprises.
企业的环境会计信息披露作为环境会计研究的切入点，也一再受到人们的普遍关注。
As the cutting point of environmental accounting study, the enterprise environmental accounting information disclosure attracts our attention.
我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等。
The key problem in the study of the environment accounting of our enterprises is the method of measure subject sys.
最后提出环境会计信息披露必须遵循的原则，构建适合我国企业的环境会计信息披露模式。
Finally, we put forward the principle that environmental accounting information disclosure must follow of, build a suitable mode for our enterprises to disclose environmental accounting information.
运用新制度经济学，对环境会计信息披露的制度安排进行了具体分析，构建了一个基本的框架。
The paper seeks the way to analysis the institutional arrangement of information disclosure in the environment accounting, it USES the new institution economy and it has built a basic frame.
谨希望通过本文的论述，对我国上市公司环境会计信息披露体系的建立和完善提供有益的参考。
The author hopes to offer instructive reference for establishing and consummating Chinese listing companies' environmental accounting information disclosure system.
作为理论基础，首先从对环境会计理论结构的研究入手，逐步将范围集中于环境会计信息披露研究。
Starting with research on the environment accounting theoretical structure, then focuses on the theory of environmental accounting information disclosure.
本文界定了环境会计的定义，分析了环境会计建立的必要性。阐述了环境会计信息披露产生的原因。
This article gives out the definition of environment accounting and analyses the necessity of it's buildup, meanwhile expatiates the causes on environment accounting information disclosure.
在我国，上市公司是具有广泛社会影响力的企业，为此我们对上市公司环境会计信息披露问题进行了探讨。
We choose the listing companies as the samples to discuss the environmental accounting information disclosure problems due to listing companies have the abroad social impression.
同时，要加强外部监管，形成良好的会计信息生产环境。
Meanwhile, the external supervision should be strengthened to form good environment for accounting information production.
客观因素导致会计信息失真，这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。
Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion.
即会计应参与环境和资源的核算与控制，提供会计信息，以实现经济的持续增长。
That is to say accountants should participate in environment and resource accounting and controlling, provide accounting information and realize continuous increase in economy.
会计目标应在分析社会经济环境的基础上明确会计信息主要需求者，根据他们的需求来确定。
The accounting goal should determines the person who has main demand for the accountant information on the basis of analysing social economic environment and according to their demand.
电子商务环境下会计信息质量特征必须赋予新的内涵，增添新的内容。
The quality features of accounting information should be endowed with new intension and added with new meaning.
本文从点(会计数据)到面(会计信息系统)构建了电子商务环境下企业会计的安全控制体系。
From data of accountant to information system of accountant, the paper builds the security control system of corporation accountant in the circumstance of E-commerce.
财务报告作为财务会计信息的主要载体，总是随着经济环境的变化而变化，随着用户需要的改变而改变。
Financial statements, as the main carrier of financial affairs and accounting information, always change according to economical environment's changes and changes of customers' demand.
由于环境性及数据处理等方面原因，电算化会计信息系统中存在安全风险。
Due to environment and data processing, there are security risks in the electronic data processing accounting information system.
会计信息系统在不同运行环境下，由于会计业务执行主体的演变，使得内部控制的特点发生了变化。
Under different operation environment and executive subject, the computerizes accounting information system, changes have taken place in the feature of internal control point.
由于模糊论、契约论、社会经济环境、人类认识的局限性、会计本身等因素的影响，会计信息具有一定的模糊性。
Due to the impact of vague theory, contract theory, socio-economic environment, the limitations of human understanding and accounting itself, the information of accounting has a certain ambiguity.
网络会计，建立在网络环境基础上的会计信息系统，是电子商务的重要组成部分。
Network accounting, established in the network environment on the basis of accounting information systems, e-commerce is an important component.
稳健性原则的应用由财务会计所依存的会计环境所决定，也是使用会计信息的利益关系人的要求，同时也被财务会计自身特点所制约。
The application of sound principle is decided by the accounting environment in which financial accounting exists and restricted by the characteristic of accounting itself.
会计目标是特定环境中会计信息需求和现实可能性的平衡点。
Accountancy target is the balance spot of the demand of information and the possibility of reality.
第四章是本文的结论部分，根据前面的风险分析，提出了IT环境下会计信息系统内部控制的一套制度、技术和方法。
The fourth chapter comes to the conclusion. According to the risks analysis, it puts forward a serial of systems and technologies of internal control in it environment.
认为引起合法会计信息失真的主要原因在于会计理论与会计方法、会计准则制度以及会计环境。
The main reasons that cause legitimate accounting information distortion are the defects of accounting background, accounting standard systems, and accounting environments.
认为引起合法会计信息失真的主要原因在于会计理论与会计方法、会计准则制度以及会计环境。
The main reasons that cause legitimate accounting information distortion are the defects of accounting background, accounting standard systems, and accounting environments.
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