文档上市公司环境会计信息披露的现状及对策.docVIP

上市公司环境会计信息披露的现状及对策 姓 名：专 业： 会 计 学班 级：学 号：指导教师：导师职称： 2011 年 5 月 12 日 会计专业 2011 届本科毕业论文（设计） 摘 要：随着我国经济的快速发展，人们赖以生存的自然环境受到了严重威胁。环境问题成为了阻碍社会经济全面发展的重要因素。由此，社会各界普遍开始关注环境污染和资源的利用状况。企业是市场经济活动的主要参与者，必须以实际行动承担起保护环境的责任。作为财务披露要求相对严格的上市公司，理应披露其生产经营活动对环境造成影响的相关信息，以满足社会各界对环境信息的需求。从目前我国上市公司环境会计信息披露的状况来看，还存在诸多问题。 本文通过分析比较沪市主板 20 家上市公司的年度财务报告，指出了上市公司环境会计信息披露存在的问题，并进一步分析了问题的成因，提出了改善上市公司环境会计信息披露的相关对策。 关键词：上市公司；环境信息披露；存在问题；对策 Abstract: With Chinas rapid economic development the natural environment whichpeople rely on has been seriously threatened. Environmental issue has become an importantfactor of hindering overall economic development. As a result the community generally startto pay attention to environmental pollution and resource utilization. As the major players in I 会计专业 2011 届本科毕业论文（设计）the market of economic activities enterprises have to take action to protect the environment.Listed companies with relatively strict financial disclosure requirements should disclose theirproduction and business activities impact on the environment information to meetcommunity needs for environmental information. Point of view listed companies in Chinafrom the current situation of environmental accounting information disclosure there are stillmany problems. This article through analyzing and comparing some of Shanghai Stock Exchange mainboard listed companies annual financial reports points out the problems of listed companiesenvironmental accounting information disclosure and further analyzed the causes of theproblems proposed related countermeasures to improve the level of listed companiesenvironmental accounting information disclosure. Key Words ： listed companies environmental information disclosure problemsstrategies II 会计专业 2011 届本科毕业论文（设计） 目 录一、引言 ................................................................ 1二、环境会计信息披露的概念及必要性 ...................................... 1（一）环境会计信息披露的概念 ............................................ 1（二）上市公司环境会计信息披露的必要性 .................................. 1三、上市公司