我国上市公司环境会计信息披露研究

Research on Environmental Accounting Information Disclosure of Quoted Companies

企业的环境信息披露作为连接环境保护和经济活动的纽带,应该为推进环保事业的发展做出贡献。而随着企业生产经营活动对环境产生的负面影响越来越严重,也更凸显了企业披露环境信息的重要性与紧迫性。文章对我国环境信息披露进行了动因分析,从理论、法律法规、实务方面对我国上市公司环境会计信息披露的现状及存在的问题进行了分析,并针对目前我国企业在披露环境会计信息过程中存在的许多亟待解决的问题,提出了几点思考和措施,以促进和完善环境会计信息披露。

As a link between environmental protection and economic activity, enterprises＇ environmental information disclosure should propel the development of environmental cause. It has become more important and urgent since the negative effects of enterprises＇ economic activities on environment are growing more and more serious. The paper makes a causal analysis of environmental information disclosure, analyzing the present state and existing problems with environmental accounting information disclosure of quoted companies in our country from aspects of laws, regulations and practices. The paper also looks into the existing problems lied in the procedures of enterprises disclosing the environmental accounting information, and put forward some reflections and suggestive measures to improve it.