西部地区企业环境会计信息披露研究——以西南四省(市)上市公司为例

Research on the Disclosure of Environmental Accounting Information in Enterprises in the West of China——A Case Study of the Four Provinces(Municipality) of Southwest China

文章以2008—2014年西南地区160家上市公司的数据为样本,具体分析了西南地区四个省(市)上市公司环境会计信息披露的现状,对其披露的内容、手段和目的以及机制进行了深入探究。针对西部地区企业环境会计信息披露存在的问题,文章提出,完善环保法律法规,从政策上予以引导;强化对西部地区企业的环境审计工作;成立高效的企业董事会组织;推动企业"环境形象和责任"建设工作的开展。

With the data of 160 listed companies in southwest China from 2008 to 2014 as samples, this paper makes a concrete analysis of the current listed companies＇ environmental accounting information disclosure status, as well as the disclosure of the content, means and ends in southwest four province （municipality）. This paper puts forward that we should perfect the relevant laws and regulation, make proper policies, enforce the environmental accounting work, establish effect enterprise board of directors, as well as promote the environmental work in the enterprises.