酿造物流企业环境会计信息披露的博弈分析与改进策略

Game Analysis and Improvement Strategies for Environmental Accounting Information Disclosure in Brewing Logistics Industry

企业环境会计信息是政府监督企业环保行为的重要途径,也是利益相关者决定是否向企业投资的重要依据。针对酿造物流企业环境会计信息披露的现实难题构建了两组二人博弈模型,研究结果表明:(1)企业进行真实披露的概率与政府监督成本负相关,与政府监督的概率和政府处罚罚金呈正相关。(2)企业进行真实环境会计信息披露的概率与投资者投资收益呈负相关,与投资者核查发现的概率和投资者遭受的损失呈正相关。由此,从两个不同视角提出了促进酿造物流企业环境会计信息披露的改进及其可持续、高质量发展的建议。

Enterprise environmental accounting information is an important way for the government to supervise the environmental behavior of enterprises,and also an important basis for stakeholders to decide whether to invest in enterprises.Two sets of two person game models are constructed to address the practical challenges of environmental accounting information disclosure in the brewing logistics enterprise.The research results indicate that:(1)The probability of true disclosure by enterprises is negatively correlated with the cost of government supervision,and positively correlated with the probability of government supervision and government penalties.(2)The probability of enterprises disclosing true environmental accounting information is negatively correlated with investors'investment returns,and positively correlated with the probability of investors'verification findings and losses suffered by investors.Therefore,suggestions are proposed from two different perspectives to promote the improvement of environmental accounting information disclosure and its sustainable and high-quality development in brewing logistics enterprises.