福建省上市公司环境信息披露状况及成因

Analysis on the Situation and Cause of Environmental Information Disclosure in Fujian Listed Companies

环境信息披露是环境会计实践中最直观的表达方式,也是环境会计理论与实践的桥梁。从福建省上市企业近三年的财务报表分析中可以看出:披露环境会计信息的企业数量少,且披露的内容不独立、不全面、不连续;同时,上市企业的环境信息披露状况并没有逐年向好。其根源在于缺乏政府的系列强制措施,以及激励、教育、市场竞争等机制的缺失;同时,在具体操作层面上对环境事项的确认、计量、披露方法的不确定性,导致企业缺乏披露环境事项的动力以及出现操作上无法可依、无章可循的问题。

Environmental information disclosure is the most directive way of expression in the environmental accounting practice and it＇s also served as a bridge between theory and practice of environmental accounting.Therefore,it＇s important to make a research on environmental information disclosure in the field of environmental accounting.By analyzing the statements of Fujian listed companies in recent three years,this paper points out that there are a few companies let known their environmental accounting information and the disclosed content is dependent,incomprehensive and discontinuous.The situation has few changes compared with that of the previous.Due to the lack of control from the government,and the lack of motivation,education and competitive market mechanisms,the uncertainty of definition,measurement and the disclosure methods of the environmental issues,the companies are unwilling to disclose the environmental issues and there are no laws to go by and regulations to follow as to the operation.