国有企业环境责任与环境会计信息披露——基于组织合法性理论视角.docVIP

国有企业环境责任与环境会计信息披露——基于组织合法性理论视角 2012年第6期哈尔滨商业大学学报(社会科学版)No.6,2012 总第127期JOURNAL OF HARBIN UNIVERSITY OF COMMERCE Serial No. 127 财务与会计固有企业环境责任与环境会计信息披露一一基于组织合法性理论视角刘儒H丙王海滨2(1湛江师范学院商学院，广东湛江524048;2中央财经大学会计学院，北京10∞81)摘要:近年来国有企业频频发生的环境污染事件，引发了人们对国有企业承担环境责任的深刻反思。国有企止环境责任的缺失不但影响自身形象，制约企业可持续~辰，而且也不利于我国;资源节约型;和;环洗友好型;社会目标的实现。环境会计信息披露作为一种手段可以监督企业环境责任的履行，促进企业更好地承担环境责任。正是基于这一视角，运用组织合法性理论分析了我国固有企业承担环境责任的必然性，指出目前国有企业环境会计信息披露存在的问题及其原囚，探讨进一步改进国有企.:lk环境会计信息披露的措施。关键词:国有企业;环境责任;合法性理论;信息披露中图分类号:F235 文献标志码:A文章编号:1671-7112(2012)06-∞71 -06 Research on Environmental Responsibility of China’ s State -owned Enterpl也esand Disclosure of Environmental Accounting Information 一一-UnderOrganizational Legitimacy Perspective 1 2 LIU Ru -bing, WA NG Hai -bin( 1. School of Business, Zhanjiang Normal College, Zhanjiang 524048, China; 2. Accounting School , Central University of Finance and Economics, Beijing 10∞81， China) Abstract: Many cases of environmenlal pollution were commit!ed by stated -owned companies during p副tseveral ye凹，which trigger profound re??thinking. For Slate -owned entel1lrises, environmental responsibility is not only affect their image and the sustainable development but also lake im??阴阳ntpart in constructing the .. Two -oriented Society;. Disclosure of environmental accounting information is a means to supervise the implemen??tation of COl1lOrate environmental responsibility. Based on this point of 6#00aa00view, using legitimacy theory this article analYses the necessity of China’ s state -owned entel1lrises’ environmental responsibility and point out problems exist in disclosure of environmental accounting information. Finally, the article gives pieces of proposals to improve the information disclosure of environmental accounting. Key words: state -owned entel1lri四s;environmental responsibility; legitimacy theory; information disclosure 企业生产经营离不开自然环境，而且对自然同时达到最优。2010年10月十七届五中全会提环境还会产生巨大影响。在我国工业化进程不断出;坚持把建设资源节约型、环境友好型社会作加速的过程中，企业经营导致的环境污染事故进为加快转变经济发展方式的重要着力点两型入了频发期，对生态环境造成很大影响，使我国