“双碳”背景下S汽车环境会计信息披露探析

打开文本图片集

中图分类号：F275 文献标志码：A DOI： 10.13714/j.cnki.1002-3100.2025.12.011

Abstract：Currntly，environmentalissuessuchaspolutionandclimatewarminghavebecomeincreasinglyprominentgloballyIn thecontextofcarbonneutralityandcarbonpeaking，thereisgrowingatentionfromallsectorsofsocietytowardsthepublic disclosureofenvironmentalaccountinginformationbyenterprises.Againstthisbackdrop，Chinahasintroducedseveralrobsttax incentivestosupportthenewenergyvehicle （NEV）industry，which hasseenrapiddevelopment.However，theenvironmental polutionissueswithintheNEVindustrychaincannotbeignoredPresently，thelevelofenvironmentalaccountinginforation disclosureinChinaisgenerallimmature，andthedisclosureformatsareinconsistent.ThispaperselectstheNEVindustryas theresearchobjectandtakesSAutomobileasanexampletoanalyzetheproblemsexistinginthedisclosureofenvironmental accounting informationinChina'sNEVindustry.Itproposescountermeasuresandsuggestionssuchasenhancingtheawarenesof voluntarydisclosureofnvironmentalaccountinginforation，improvingthestructureofenvironmentalaountinginforatindisclosure， and refining the content of such disclosure.

Keywords："dual carbon";environmental accounting; information disclosure;S Automobile

0引言

随着全球气候问题不断加剧，社会各界广泛关注环境问题。（剩余6412字）