上市公司环境会计信息披露存在的问题及对策探析

Problems and Countermeasures of Environmental Accounting Information Disclosure in Listed Companies

我国的上市公司环境信息披露多集中在重污染行业和特定的重点排污企业,许多上市公司缺乏环保责任感与披露主动性。从上市公司环境会计信息披露存在着诸多问题,如上市公司比例较低,披露内容不够全面,披露形式不够规范和披露目标较为狭隘等入手。并从外部政策环境、企业内部自身、政府部门和社会公众因素方面分析了存在问题的成因。提出政府应该健全外部政策环境,企业应该加强内部环境制度建设,加大环保执法力度,提高社会公众环保意识以及加强环境会计专业人才培养,从而提高上市公司环境会计信息披露的质量和透明度。

The environmental information disclosure of listed companies in our country is more concentrated in heavy pollution industry and key pollution discharge enterprises. Many listed companies are lack of environmental responsibility and disclosure initiative. The problems are low proportion of listed companies, incomplete disclosure content, nonstandard disclosure forms and relatively narrow disclosure goal. The study analyzes the causes from the external policy environment, the enterprises themselves, the government departments and the public factors. The government should improve the external environment; the enterprise should strengthen internal environment system construction, intensify law enforcement of environmental protection, improve the public environmental strengthen the personnel training of environmental accounting, so as to improve the quality and transparency of the environmental accounting information disclosure of listed companies.