地区经济差异、企业组织变迁与环境会计信息披露——来自中国沪市污染行业2009年度的经验数据

Regional Economic Difference,Enterprise Organizational Change, Environmental Accounting Information Disclosure: Empirical Data from the Polluting Enterprises of Shanghai in 2009

经济发展程度的差异造成了欧美等发达国家与发展中国家环境会计信息披露水平的显著差异。我国东、中、西部各地区由于种种原因经济发展极不均衡,这是否会导致地区性环境会计信息披露水平的不同?企业组织理论在现代管理学中具有重要的地位,那么与环境保护相关的企业组织结构变迁与环境会计信息披露之间是否存在必然的联系?从企业外部宏观经济发展水平和企业内部微观组织变迁的视角来考察我国沪市隶属于污染行业的上市公司环境会计信息披露的现状、动机和影响因素,研究结论表明加强政府管制和促进企业内部组织制度的变迁有利于提高企业环境会计信息披露水平。

Economic development difference gives rise to the difference in environmental accounting disclosure level between developed countries such as European countries, U. S.A. and developing countries. In China, economic development difference among eastern, middle and western region resulting from different reasons do exists, whether that leads to a difference in regional environmental accounting disclosure level is an interesting question to explore. Organization theory has a significant position in modern management area, whether there is a necessary relationship between organizational change relating to environmental protection and environmental accounting disclosure is another interesting question waiting for answer. From a viewpoint of macro economic development level outside corporation and micro organizational change inside corporation, this paper examines the status, incentive and influential factors of listed firms＇ environmental accounting disclosure relating to polluting industries, empirical data indicate that a certain degree government regulation and organizational change inside corporation are of very significance to enhance environmental accounting disclosure level.