我国上市公司环境会计信息披露存在的问题及对策研究

Research on the Problems and Countermeasures of Environmental Accounting Information Disclosure of Listed Companies in China

在自然环境退化的趋势下,实施可持续发展推动生态文明建设要求我国上市公司环境会计信息披露水平必须有进一步的提高。我国的环境会计信息披露相关研究相对于发达国家来说起步较晚,还处于初步发展状态,相关法律法规不够健全。论文对我国环境会计信息披露目前存在的问题进行了概括和梳理,参照了发达国家环境会计信息披露的发展现状和经验,结合本国国情提出了相关对策,望能对提高我国上市公司环境会计信息披露水平提供一点启示。

Under the trend of natural environment degradation,the implementation of sustainable development to promote the construction of ecological civilization requires that the disclosure level of environmental accounting information of listed companies in China must be further improved.Compared with developed countries,the research on environmental accounting information disclosure in China started relatively late and is still in a preliminary state of development,and the relevant laws and regulations are not perfect.This paper summarizes the existing problems of environmental accounting information disclosure in China,refers to the development status and experience of environmental accounting information disclosure in developed countries,and puts forward relevant countermeasures combined with the national conditions,hoping to provide some enlightenment to improve the environmental accounting information disclosure level of listed companies in China.