“双碳”背景下我国新能源汽车行业上市公司环境会计信息披露质量研究

Research on the Quality of Environmental Accounting Information Disclosure of Listed Companies in China’s New Energy Automobile Industry under the Background of “Dual Carbon”

在“双碳”政策之下,我国新能源汽车产业将新一轮迎来发展机遇,行业环境会计信息披露质量越来越受到重视。目前环境会计信息披露的研究集中于重污染行业,比如钢铁行业、化工行业、煤炭行业等,对于新能源汽车行业这样的新兴行业关注较少,目前新能源汽车行业存在环境会计信息披露质量整体偏低,披露形式不统一等问题。文章欲以新能源汽车行业环境会计信息披露作为研究对象,指出新能源汽车行业环境会计信息披露的现状和问题,并提出对应的建议。

Under the “dual carbon” policy, China’s new energy vehicle industry will usher in a new round of development opportunities, and the quality of industry environmental accounting information disclosure is paid more and more attention. Based on this, this paper analyzes the current situation of environmental accounting information disclosure in China’s new energy vehicle industry, and puts forward corresponding countermeasures. At present, the research on environmental accounting information disclosure focuses on heavy pollution industries, such as iron and steel industry, chemical industry, coal industry, etc., and less attention is paid to emerging industries such as the new energy vehicle industry. This paper intends to take the environmental accounting information disclosure of the new energy vehicle industry as the research object, point out the current situation and problems of the environmental accounting information disclosure of the new energy vehicle industry, and put forward corresponding suggestions.