关于上市公司环境会计信息披露问题探讨.pdfVIP

关于上市公司环境会计信息披露问题的探讨 陈文军 张樱霞 作者信息：陈文军, 会计学教授 副主任 南京师范大学会计与财务发展中心 210097 Email地址：chenwenjun1106@163.com 联系电话真号 码张樱霞, 南京师范大学会计学专业学生 摘要：近年来，虽然我国经济平稳较快发展。综合国力大幅提升，财政收入 大幅增加。农业综合生产能力提高。产业结构调整取得新进展，基础设施全面加 强。城镇化水平明显提高，城乡区域发展协调性增强。创新型国家建设成效显著， 但是不可否认，环境污染问题依然是我国经济发展桎梏，要想我国经济取得更大 的发展，特别是可持续发展战略提出以后，解决环境污染问题已成为燃眉之急。 上市公司作为我国优秀公司的代表，在保护环境，承担社会责任，披露环境会计 信息方面更应该起带头表率的作用。本文立足于上市公司，对上市公司的环境会 计信息披露的必要性及现状进行分析，并对目前存在的问题提出相应的建议，以 期为上市公司环境会计信息披露提供参考。 关键词：上市公司 环境会计 信息披露 Abstract in recent years, although the economy of our country has a fast development, and the comprehensive national strength has improved and fiscal revenue increased dramatically, the urbanization level increased significantly, the urban and rural development among regions became more balanced, innovative national construction achievements, but there is no denying the fact that environmental pollution is still the shackles of the economic development of our country and to make greater economic development in our country, especially after China launched the strategy of sustainable development, solve the problem of environmental pollution has become an urgent need. Listed companies as our top company representatives, in environmental protection, social responsibility and disclosure of environmental accounting information should take the lead. Based on listed companies, on the necessity of the environmental accounting information disclosure of listed companies and the present situation, and put forward corresponding Suggestions to the existing problems, so as to provide reference for environmental accounting information disclosure of listed compani