河北上市公司环境会计信息披露分析及对策研究

Analysis on Environmental Accounting Information Disclosure of Hebei Listed Corporations and Study of Its Countermeasures

面对当前日益突出的环境问题,作为环境污染主要来源的企业,披露社会公众需要的环境会计信息是其应该承担的必要社会义务。河北省作为能源和工业大省,其上市公司的环境会计信息质量好坏,直接关系到河北省经济可持续和健康发展。文章通过对河北省上市公司环境会计信息披露情况的调查研究,分析了其环境会计信息披露的现状,揭示存在的问题及原因,并提出了今后的完善对策和建议。

Faced witil the rurrent increasing environmental issues, as a major source of environmental pollution, enterprises should undertake the necessary social responsibility to disclose their environmental accounting information. Hebei is a big province of energy and industry, and its listed corporations＇ environmental accounting information quality has much to do with the sustainable and healthy development of its economy. Through the investigation of environmental accounting information disclosure of Hebei listed corporations, this paper makes detailed analysis of the present situation of the environmental accounting information disclosure, reveals the existing problems and their causes, and puts forward the and suggestions.