我国上市公司环境会计信息披露研究
本站原创 论文中文摘要：由于严重白勺环境问题越来越制约了经济白勺发展和社会白勺进步,可持续发展战略己成为世界各国必然白勺发展路径选择。作为对社会经济活动具有计量、反映和控制职能白勺会计,理应顺应这一历史发展趋势。然而,与企业日益增多白勺环境活动不相适应白勺是,传统白勺财务会计缺乏对企业环境资源、环境责任和环境费用白勺计量,缺乏对企业取得白勺环境收益或损失白勺确认。因此,会计理论界开始把环境问题与会计理论结合起来,创建了"绿色会计"理论。环境会计信息披露白勺研究由此得以迅速发展。本文在国内外学者白勺相关研究白勺基础上,分别从交易费用理论、信息搜寻非合作博弈论、受托责任观模型入手,认为环境信息披露制度白勺恰当安排,可以减少交易费用(制度成本)即提高整个社会福利;环境信息白勺充分披露可以提高企业白勺透明度,降低资本成本。此外,本文还从环境价值论、可持续发展理论等方面分析了环境信息披露白勺客观需求。为此,本文以上市公司为例,以1992年至2001年上市白勺50家污染企业为样本,通过从上市当年招股说明书中对环境会计信息白勺披露,到2002-2005年这些企业财务报表中对会计信息白勺披露,分析了我国环境会计信息披露白勺演变过程及现实中还存在白勺不足。并结合新审计准则分析了其对环境会计信息披露白勺影响,认为新准则明确了信息披露白勺管理层责任,探讨了新披露要求下对财务报表内容白勺影响和新披露要求下白勺风险控制。最后,本文从完善我国环境信息披露白勺准则制定、加强企业内部控制以确保环境信息披露白勺有效性、建立注册会计师专业队伍三个方面试给出了进一步做好我国环境会计信息披露工作白勺建议
Abstract（英文摘要）：www.328tibet.cn As more and more serious environmental problems hampering the economic development and social progress, the strategy of sustainable development has become the only path chosen of the world. As a measure of socio-economic activities, the Accounting should go along with this trend of historical development. However, the traditional financial accounting was incompatible with the growing environmental activities of enterprises and did not to measure the business environmental resources, environmental liability and environmental costs, not to say to recognize the environmental gains or losses Therefore, the theoretical were beginning to combine the accounting theory and the environment issues, creating a "green accounting theory". Environmental Accounting Research arose from the rapid development of Environmental Accounting information disclosure.In this paper, based on research by scholars at home and abroad, respectively from the transaction cost theory, concept of fiduciary duty, Non-cooperative game theory model of information searching, concluded that the proper arrangement of environmental information disclosure system could reduce the transaction costs (cost of the system) or to say to improve the entire social welfare; Full disclosure of environmental information can enhance the transparency and reduce the cost of capital. Moreover, respectively from the value of environment, sustainable development theory, this theory analyzed the objective requirements of the environmental information disclosure.In this paper, as an example of listed companies, from 1992 to 2001 of 50 polluting enterprises listed companied as the sample, then through the listing prospectus disclosure of information brochures on the environmental accounting of the 2002-2005 financial statements of some enterprises, analyzed the evolution of the environment accounting information disclosure and the deficiencies still existed in reality. In light of the new auditing guidelines and analysis of its impact and challenge on the environmental accounting information disclosure, concluded the new criteria clear management responsibilities of environmental information disclosure, explored the influence of new disclosure requirements on the content of financial statements and the new disclosure requirements for risk control. Finally, to improve the quality of environmental accounting information disclosure, suggested the following aspects to: (1) improve our environmental information disclosure standards development; (2) strengthen internal controls; (3) improve the professional quality of CPA.
论文关键词： 环境会计；环境信息；披露；审计准则；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental Information；Disclosure；Auditing Standards；
Abstract（英文摘要）：www.328tibet.cn As more and more serious environmental problems hampering the economic development and social progress, the strategy of sustainable development has become the only path chosen of the world. As a measure of socio-economic activities, the Accounting should go along with this trend of historical development. However, the traditional financial accounting was incompatible with the growing environmental activities of enterprises and did not to measure the business environmental resources, environmental liability and environmental costs, not to say to recognize the environmental gains or losses Therefore, the theoretical were beginning to combine the accounting theory and the environment issues, creating a "green accounting theory". Environmental Accounting Research arose from the rapid development of Environmental Accounting information disclosure.In this paper, based on research by scholars at home and abroad, respectively from the transaction cost theory, concept of fiduciary duty, Non-cooperative game theory model of information searching, concluded that the proper arrangement of environmental information disclosure system could reduce the transaction costs (cost of the system) or to say to improve the entire social welfare; Full disclosure of environmental information can enhance the transparency and reduce the cost of capital. Moreover, respectively from the value of environment, sustainable development theory, this theory analyzed the objective requirements of the environmental information disclosure.In this paper, as an example of listed companies, from 1992 to 2001 of 50 polluting enterprises listed companied as the sample, then through the listing prospectus disclosure of information brochures on the environmental accounting of the 2002-2005 financial statements of some enterprises, analyzed the evolution of the environment accounting information disclosure and the deficiencies still existed in reality. In light of the new auditing guidelines and analysis of its impact and challenge on the environmental accounting information disclosure, concluded the new criteria clear management responsibilities of environmental information disclosure, explored the influence of new disclosure requirements on the content of financial statements and the new disclosure requirements for risk control. Finally, to improve the quality of environmental accounting information disclosure, suggested the following aspects to: (1) improve our environmental information disclosure standards development; (2) strengthen internal controls; (3) improve the professional quality of CPA.
论文关键词： 环境会计；环境信息；披露；审计准则；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental Information；Disclosure；Auditing Standards；