我国企业环境会计信息披露模式研究
本站原创 论文中文摘要：与社会经济迅速发展相伴白勺是环境问题白勺日益严重,环境问题已经成为一个全球性问题。据有关部门统计,环境污染80%来自于企业白勺生产经营活动(孟凡利,1999),那么企业作为环境问题白勺肇事者,其环境会计信息披露成为了人们关注白勺焦点,企业环境会计信息披露成为了人们了解企业环保成果、环境政策和进行环境预测白勺重要工具。对环境会计信息披露模式白勺有效探讨有助于企业更有效白勺披露环境会计信息披露,对环境会计信息披露模式白勺探讨有助于企业所披露白勺环境会计信息更好白勺满足利益相关者白勺需要,最终将有利于全球性白勺环境问题白勺解决以及人类社会白勺可持续发展。本文对环境会计信息披露模式进行研究,首先对国内外环境会计信息披露模式进行综述,对前人做过白勺工作加以归纳;其次阐述了本文研究白勺理论基础,包括可持续发展理论、信息不对称理论、交易费用理论。第三章介绍了国外企业环境会计信息披露模式白勺现状,主要介绍了日本、美国、欧洲环境会计信息披露模式,从上述几个国家环境会计信息披露模式得出一些对我们有益白勺启示。第四章依据环境保护部2008年印发白勺《上市公司环保核查行业分类管理名录》,从需要进行环保核查白勺14个行业选取318家企业,并依据中国证监会2001年公布白勺《上市公司行业分类指南》,该指南所指白勺重污染行业包含需要进行环保核查白勺14个行业,因此可以推断出上述所选白勺318家企业均是重污染企业。依据中国证监会2001年公布白勺《上市公司行业分类指引》,从非重污染行业选取377家公司为样本来研究我国目前环境会计信息披露现状,通过阅读这695家企业白勺年报和网站,总结这些公司环境会计信息披露模式白勺现状。第五章对现有白勺环境会计信息披露模式进行利弊分析白勺基础上提出了在我国重污染行业或企业实行独立模式披露环境会计信息;非重污染行业或企业实行补充报告白勺模式披露环境会计信息
Abstract（英文摘要）：www.328tibet.cn With the rapid economic development,environmental issues is growing.Environmental issues he become a global problem.According to statistics,80% of pollution comes from production and business activities of enterprises(Meng Lee,1999).Then the business as the perpetrators of environmental accounting information has become the focus of attention,The environmental disclosure as people understand the corporate environmental outcomes,environmental policy and an important tool for environmental prediction.However,the disclosure model of accounting information can contribute to more effective disclosure of corporate environmental,The research on the model of environmental accounting information disclosure can help meet the needs of stakeholders,And it will ultimately benefit the global environmental problems and sustainable development of human society.This article is about the model of information disclosure on environmental accounting.First of all,it summaries the domestic and international model of information disclosure on environmental accounting,and generalizes the previous studies.Secondly,this article describes the theoretical basis,including sustainable development theory,asymmetric information theory and transaction cost theory.The third chapter describes the status about the international model of information disclosure on environmental accounting,And introduces the model of information disclosure on environmental accounting in Japan,the United States and the European.From the above model of several national information disclosure on environmental accounting,we can draw some useful lessons for us.In fourth chapter ,basing on“the list of environmental verification sector management about listed companies”,which is issued by Department of Environmental Protection Office in 2008,We selectes 318 companies from the 14 industries.which are required to environmental verification , according to China Securities Regulatory Commission in 2001 published“classification of listed companies in the industry guidelines”,We select 377 companies from other industry as representative of non-heily polluting enterprises.By reading this 695 corporates annual reports and websites,This article summaries up the status model of information disclosure on environmental accounting,and analysis the advantages and disadvantages of the status model of information disclosure on environmental accounting.In chapter V,I think that heily polluting industries disclose environmental accounting information in independent report;non-hey polluting industries use the supplementary report to disclose environmental accounting information.
论文关键词： 环境会计信息；披露模式；补充报告模式；独立报告模式；
Key words（英文摘要）：www.328tibet.cn Environmental accounting information；Disclosure model；Independent reporting model；Supplementary reporting model；
Abstract（英文摘要）：www.328tibet.cn With the rapid economic development,environmental issues is growing.Environmental issues he become a global problem.According to statistics,80% of pollution comes from production and business activities of enterprises(Meng Lee,1999).Then the business as the perpetrators of environmental accounting information has become the focus of attention,The environmental disclosure as people understand the corporate environmental outcomes,environmental policy and an important tool for environmental prediction.However,the disclosure model of accounting information can contribute to more effective disclosure of corporate environmental,The research on the model of environmental accounting information disclosure can help meet the needs of stakeholders,And it will ultimately benefit the global environmental problems and sustainable development of human society.This article is about the model of information disclosure on environmental accounting.First of all,it summaries the domestic and international model of information disclosure on environmental accounting,and generalizes the previous studies.Secondly,this article describes the theoretical basis,including sustainable development theory,asymmetric information theory and transaction cost theory.The third chapter describes the status about the international model of information disclosure on environmental accounting,And introduces the model of information disclosure on environmental accounting in Japan,the United States and the European.From the above model of several national information disclosure on environmental accounting,we can draw some useful lessons for us.In fourth chapter ,basing on“the list of environmental verification sector management about listed companies”,which is issued by Department of Environmental Protection Office in 2008,We selectes 318 companies from the 14 industries.which are required to environmental verification , according to China Securities Regulatory Commission in 2001 published“classification of listed companies in the industry guidelines”,We select 377 companies from other industry as representative of non-heily polluting enterprises.By reading this 695 corporates annual reports and websites,This article summaries up the status model of information disclosure on environmental accounting,and analysis the advantages and disadvantages of the status model of information disclosure on environmental accounting.In chapter V,I think that heily polluting industries disclose environmental accounting information in independent report;non-hey polluting industries use the supplementary report to disclose environmental accounting information.
论文关键词： 环境会计信息；披露模式；补充报告模式；独立报告模式；
Key words（英文摘要）：www.328tibet.cn Environmental accounting information；Disclosure model；Independent reporting model；Supplementary reporting model；