石油石化上市公司环境会计信息披露分析

Analysis on Environmental Accounting Information Disclosure of Listed Companies in Petrochemical Company

基于石油石化上市公司环境会计信息披露对其利益相关者的重要性,以27家石油石化上市公司为研究对象,采用分类汇总和规范分析方法,在分析其环境会计信息披露的方式和内容的基础上,指出其在环境会计信息披露中存在披露方式不规范,内容过于主观,缺乏第三方审计等问题,针对这些问题提出完善相关法规、加强监管力度和培养环境会计人才等对策建议。

Based on the importance of environmental accounting information disclosure of listed companies in petrochemical industry to their stakeholders, 27 listed companies in petrochemical industry were as research objects, the methods of subtotal and normative analysis were adopted,the issues existing in environmental accounting information disclosure were pointed out including non- standard disclosure,over-subjective content and lack of third-party auditing on the basis of analyzing the ways and contents of environmental accounting information disclosure and suggestions on perfecting relevant laws and regulations were put forward, strengthening supervision and cultivating environmental accounting personnel.