利益相关者理论对环境会计信息披露的影响分析（Analysis of the influence of stakeholder theory on environmental accounting information disclosure）.doc

利益相关者理论对环境会计信息披露的影响分析（Analysis of the influence of stakeholder theory on environmental accounting information disclosure） A. Comprehensive tenth 2010 (next) Analysis of the influence of stakeholder theory on environmental accounting information disclosure * Gang Gang (School of economics and management, Qujing Normal University, Yunnan, Qujing 655011) Abstract: with the increasingly prominent environmental problems in China today, the relationship between business activities and environment has attracted more and more peoples attention Corporate environmental information disclosure requirements are also increasing, stakeholders hope that enterprises through the disclosure of financial statements to disclose their respective required letters Interest in order to safeguard their own interests. According to the theory of enterprise stakeholders, environmental accounting information disclosure will be affected by related factors Improving the way of environmental accounting information disclosure, this paper considers the strategy, mode and approach of environmental accounting information disclosure from the angle of enterprise, government and society respectively. Key words: enterprise stakeholders; environmental accounting information disclosure Brief introduction of the author: Bao Gang (1974-), male, Yunnan Xuanwei, lecturer, School of economics and management, Qujing Normal University First, the basic point of view of Stakeholder Theory (1) theoretical research of foreign stakeholders (1) contradiction between shareholder centered theory and stakeholder theory. The development of stakeholder theory is an influential one from the stakeholders In the process of stakeholder participation, in 1960s, the Stanford University research team defined the stakeholders as for the enterprise, there are some of these interests. Without their support, the enterprise can not survive. People began to realize that the purpose of the existence of the enterprise is not only for the sh