浅析上市公司环境会计信息披露存在问题及对策.docVIP

目 录 浅析上市公司环境会计信息披露存在的问题及对策 中文摘要：自20世纪70年代末期以来,伴随着改革开放步伐的不断加快,我国的社会经济、科技、技术都得到了高速发展。但同时,现代工业涸泽而渔地开采和不顾一切地生产已经给经济持续发展和人类生存带来了灾难。相应地，也催生了包括环境会计在内的多种新的学科。我国自改革开放至今已有三十余年，经济飞速发展的同时，也造成了非常严重的环境污染。有统计结果表明：“我国GDP总量中至少有18％是依靠资源和生态环境‘透支’获得，并且这一比例仍在不断攀升。”遏制环境破坏迫在眉睫，企业实施环境会计势在必行。上市公司是优秀企业的代表，理应站在改革的最前端，因此，上市公司如何率先在会计报告中披露与环境相关的信息，促进环境问题的改善，实现经济、社会与自然环境的可持续发展，值得我们深入研究。 本文首先从建设环境友好型社会与环境会会计关系出发，说明了环境会计信息披露的重要性；并介绍了与上市公司环境会计信息披露相关的理论与制度；然后，探讨了我国上市公司环境会计信息披露的内容及方式，并以一个污染型企业案例的应用对此进行说明和验证，系统的构建了环境会计信息披露模式。最后结合我国实际情况阐述了对改善和加强我国企业环境会计信息披露的见解，其中包括加强立法、制度建设、审计和政府监督等。 关键词：上市公司 环境会计信息 披露 问题 对策 Abstract： Modem industry exploited without limitation and produced regardless of the results，which have brought in a great disaster to the sustained economic development and to human survival．Correspondingly, it gave birth to a number of new subjects including environmental accounting .Our country ,which developing at full speed in economy level，at the same time ,the developing have also brought about very grave environmental pollution，has been a reform and open country for about 30years．The counting result indicate that Our country has 18％at least in GDP all quantity is to depend on resource and the environment to “draw acquisitions in advance”.This proportion still rises and in clambering unceasingly．Stop the damage to the environments on the on the environmental is point，and carry accounting necessary. Listed companies are the outstanding representative of business，should stand in the forefront of reform，therefore，how a listed company of Our country reveals the information being related to environment in statement to the environment promote problem improvement accounting and how to realize economic，society and the natural environment sustainable development also are worthy studying in further． In this thesis, the author explains the importance of environmental accounting information disclosure problems firstly basing on the relationship between environment and environmental society acco