国有企业环境责任与环境会计信息披露——基于组织合法性理论视角

Research on Environmental Responsibility of China's Stateowned Enterprises and Disclosure of Environmental Accounting Information——Under Organizational Legitimacy Perspective

近年来国有企业频频发生的环境污染事件,引发了人们对国有企业承担环境责任的深刻反思。国有企业环境责任的缺失不但影响自身形象,制约企业可持续发展,而且也不利于我国"资源节约型"和"环境友好型"社会目标的实现。环境会计信息披露作为一种手段可以监督企业环境责任的履行,促进企业更好地承担环境责任。正是基于这一视角,运用组织合法性理论分析了我国国有企业承担环境责任的必然性,指出目前国有企业环境会计信息披露存在的问题及其原因,探讨进一步改进国有企业环境会计信息披露的措施。

Many cases of environmental pollution were committed by stated - owned companies during past several years, which trigger profound re- thinking. For State - owned enterprises, environmental responsibility is not only affect their image and the sustainable development but also take im- portant part in constructing the ＂Two - oriented Society＇. Disclosure of environmental accounting information is a means to supervise the implemen- tation of corporate environmental responsibility. Based on this point of vie＇＊＇, using legitimacy theory this article analyses the necessity of China＇ s state - owned enterprises＇ environmental responsibility and point out problems exist in disclosure of environmental accounting information. Finally, the article gives pieces of proposals to improve the information disclosure of environmental accounting.