基于外部监督视角下环境会计信息披露博弈研究

Research on the Game of Environmental Accounting Information Disclosure Based on the Perspective of External Supervision

伴随着我国经济的快速增长,由此而来的环境问题也日趋严重。于是,上市公司的环境会计信息披露问题受到社会各界的关注。利用博弈论的研究方法,分析上市公司与政府、社会公众关于环境会计信息披露问题的博弈过程,找出能够提高上市公司环境信息披露质量的途径与方法。

With the rapid economic growth in China, the environmental problems have become more and more serious. Therefore, the environmental accounting information disclosure of listed companies has been the concern of all sectors of society. This paper uses game theory to analyze the game process of the listed company, the government and the public about problems of environmental accounting information disclosure to find out the ways and methods to improve the quality of environmental information disclosure of listed companies.