企业国际化与环境会计信息披露.docVIP

企业国际化与环境会计信息披露 摘要：国际化战略是企业产品与服务在本土之外的发展战略，是企业优化资源配置、赢得持续竞争能力的有效制度安排。随着全球环境问题的日益严重，环境管理机制成为企业国际化进程中获取合法性的重要内容之一，环境会计信息披露制度对于促进企业自觉履行环境保护责任、降低环境事项风险至关重要。本文以2008年沪市重污染行业上市公司为例，分析企业国际化程度与环境会计信息披露的关系，提出企业国际化与环境会计信息披露显著正相关，并对这一结论的政策含义进行了阐述。 关键词：环境会计信息披露；企业国际化；重污染行业 中图分类号：f233 文献标识码：a enterprises internalization and information disclosure of environmental accounting zhang shu-hui,shi xuan-xuan, shen mi （international business school，shaanxi normal university, xi′an 710062,china） abstract：international strategy is a development strategy for enterprise， providing the products and services beyond the home. it is also an effective institutional arrangement allocating: resources optimally, wining sustained competitiveness for enterprise. with the severity of global environmental problems, in order to obtain legitimacy, environmental management system becomes an important part during the process of enterprises′ internationalization. environmental accounting information disclosure system is essential, for promoting enterprise to fulfill their responsibilities in environmental protection willingly, and reducing the risk of environmental matters. taking severe pollution listed companies in shanghai stock exchange in 2008 as cases, we analyze the relationship between the degree of enterprises′ internationalization and corporate environmental accounting information disclosure. we point out there is significant positive correlation between enterprises′ internationalization and environmental disclosure. besides, we describe the policy implications of this conclusion. key words：environmental accounting information disclosure；enterprises′ internalization；severe pollution industry 一、引言 目前，环境问题已成为全球焦点。通过建立环境会计信息披露机制治理环境污染、改善环境质量，成为人类环保史上的第三次浪潮，这也是大多数国家正在积极探索并逐步推广的一项环境治理措施。国际化战略是企业积极参与国际竞争，充分利用全球资源的必然趋势与必经阶段，尽管不少企业遭遇“绿色贸易壁垒”而裹足不前。 wto的相关文件指出，不应妨碍别国采取必要措施保护人类、动植物的健康以及环境。在人类面临有史以来最严重的环境危机面前，各国承担着共同但有区别的责任时，企业也承担着共同但有区别的环境责任。通过企业的环境会计信息披露，解除企业环境受托责任，塑造良好的企业环境形象，引导资源优化配置，实现企业基业长青与社会持续发展，是环境会