浅析重度污染行业环境会计信息披露的影响因素—以华能国际为例.docxVIP

浅析重度污染行业环境会计信息披露的影响因素—以华能国际为例摘要：企业是现代社会的主角之一，对保护环境、推动可持续发展战略的有效实施，发挥着举足轻重的作用，而企业环境会计信息披露对实施可持续发展战略具有着重要的意义。环境会计信息披露可以作为一种独立的污染控制手段，通过借助市场和公众的反应，对造成污染的源头起到一定的限制或刺激作用。但是，由于我国环境会计方面的法律法规还不健全，有的企业没有被纳入强制披露环境会计信息的范围，很多企业还是属于自愿披露，这就存在报喜不报忧、避重就轻的可能性。本文所研究的内容是重污染企业环境会计信息披露的问题，本文第一部分为环境会计信息披露的理论概述，第二部分结合华能国际的现状，分析重污染企业环境会计信息披露现状及影响因素，第三部分基于影响因素，分析华能国际环境会计信息披露存在的问题，第四部分针对提出，提出了华能国际环境会计信息披露工作开展的完善措施。关键词：环境会计；信息披露；财务报表；环境保护Abstract: the enterprise is one of the leading modern society, to protect the environment, promote the effective implementation of the strategy of sustainable development, play a decisive role, and corporate environmental accounting information disclosure has important significance to implement the strategy of sustainable development. Environmental accounting information disclosure can be used as an independent means of pollution control, with the help of the market and the public reaction, the source of pollution caused by certain restrictions or stimulation. However, because of the laws and regulations on environmental accounting in our country is not perfect, some enterprises are not included in the scope of mandatory disclosure of environmental accounting information, many enterprises still belongs to the voluntary disclosure, the possibility of bad news, evade the crucial point. The content of this paper is heavy polluting enterprises environmental accounting information disclosure problems, the first part of this paper introduction to the theory of disclosure of accounting information for the environment, the second part combined with the status quo of Huaneng Power International, analysis of heavy polluting enterprises environmental accounting information disclosure status and influencing factors of the third part, based on the analysis of influence factors, Huaneng Power International Environmental Accounting Information Disclosure of the existence of the fourth part puts forward the problems, put forward the Huaneng environmental accounting informati