上市公司环境会计信息披露现状及制约因素分析——基于四川省上市公司的证据

The Analysis of the Status Quo and Restraining Factors of Information Disclosure in Environmental Accounting of Listed Companies——Based on the Evidence of the Listed Companies in Sichuan Province

社会需求是上市公司环境会计信息披露的根本动因。我国上市公司环境会计信息披露现状不能满足利益相关方经济决策的客观需要。剖析上市公司环境会计信息披露的制约因素及其作用机理,可为完善我国环境会计信息披露制度和促进上市公司环境会计披露指明方向。扩大上市公司环境会计信息的社会需求,加强环境会计理论研究与信息披露实践探索,完善环境会计信息披露制度,是促进我国上市公司环境会计信息披露,实现披露目标的有效路径。

Social demand is the basic reason of information disclosure in environmental accounting of listed companies. The current situation of information disclosure in environmental accounting of listed companies in China cannot satisfy the need of the interested party to make economic policies. It can serve as a guideline to improve and enhance China＇s information disclosure in environmental accounting through analyzing its restraining factors and function principle. The effective approaches to facilitate the information disclosure in environmental accounting in China and to realize the disclosure goal includes expansion of the social demand of information disclosure in environmental accounting of listed companies, the enhancement of theoretical study of environmental accounting and practical exploration of information disclosure, and the improvement of the information disclosure in environmental accounting system.