分析上市公司环境会计信息披露水平的影响因素

Analysis of Factors Affecting the Level of Environmental Accounting Information Disclosure of Listed Companies

上市公司披露环境会计信息是走可持续发展道路的必然要求,是企业自身发展的需要,对以往环境会计信息披露制度的完善也是利益相关者的要求,然而目前我国环境会计信息披露还存在环境会计信息披露法律法规不健全、企业环境会计信息披露意识薄弱、政府和社会监管力度不足、企业环境会计信息披露不规范等问题,我们应建立健全相应的法律法规,增加环境会计信息披露的范围,制定环境会计信息披露准则,加强环境会计信息披露审计,从而不断完善我国环境会计信息披露存在的问题,促进我国环境会计健康发展。

Environmental accounting information disclosure of listed companies is an inevitable requirement for China’s environmental degradation and sustainable development,as well as the needs of enterprises’ own development.The improvement of previous environmental accounting information disclosure is also the requirement of stakeholders.However,there are still some problems in China’s environmental information disclosure,such as incomplete laws and regulations on environmental accounting information disclosure,weak awareness of environmental accounting information disclosure by enterprises,insufficient supervision by the government and the society,irregular and ineffective disclosure of environmental accounting information by enterprises,etc.We should establish and improve relevant laws and regulations,increase the scope of environmental accounting information disclosure,formulate environmental accounting information disclosure standards,strengthen the audit of environmental accounting information,so as to constantly improve the problems in the disclosure of environmental reports in China,and promote the development of environmental accounting conscience in China.