上市公司环境会计信息披露探究

Study on Environmental Accounting Information Disclosure of Listed Companies

环境会计信息披露对于促进我国工业污染防治、上市公司参与国际竞争有着很大的影响.本文以山东省上市公司为研究对象,对目前我国上市公司环境会计信息披露现状及存在的问题和原因进行分析,就如何提高我国企业环境会计信息披露水平,提出包括健全环境会计信息披露体系;完善立法;加强政府和民间监督;实施环境审计;强化企业责任建设等建议.

Environmental accounting information disclosure of listed company corporate social responsibility,participate in international competition has a great impact. In this paper,listed companies in Shandong Province as the research object,the current environment of accounting information disclosure of listed companies and the problems and situation analysis of the causes,how to improve our level of corporate environmental disclosure,including a sound environment made the disclosure of accounting information system; perfect Legislation; Strengthening the government and the folk supervision; Implement environment audit; strengthen corporate responsibility of building and so on.