公司治理视阈下环境会计信息披露的监管

Supervision of the Accounting Information Disclosure against Corporate Governance

我国企业披露的环境会计信息质量不高,许多公司甚至根本就不披露环境会计信息,其根源在于公司治理结构的制度性缺陷。从公司治理入手,增强董事会的权威性,完善独立董事制度,真正落实CEO两权分任,加大对管理层的股权激励力度,提高公司的股权分散程度,将有利于促进公司环境会计信息的披露和监管。

Currently,the disclosure of environmental accounting information in our enterprises is of low quality,and many companies even don＇t disclose their environmental accounting information at all.Its deep-seated reason consists in the institutional defects of the company management structure.The present situation of the company management structure has an important influence on the disclosure of the enterprise information.To benefit the promotion of environmental accounting information disclosure and supervision,we should start with the company＇s management,adjust the equity structure,enhance the independence of the board of directors,and improve the system of independent directors.We should also really implement two respective powers of CEO,strengthen the management equity incentive,and improve the company＇s equity dispersion degree.