我国上市公司环境会计信息披露研究-以造纸行业为例.docVIP

PAGE \* MERGEFORMAT 14 我国上市公司环境会计信息披露研究-以造纸行业为例 摘要：环境的破坏影响了经济的可持续性发展，而企业的生产经营活动是导致环境恶化的主要原因之一，因此，加强企业的环境会计信息披露极为重要。造纸行业是重污染行业，本文以造纸行业25家上市公司为例对我国上市公司环境会计信息披露的现状进行了分析，上市公司环境会计信息披露存在内容不全面、披露方式和形式较随意且不具备可比性等问题，并提出建立健全环境会计准则、加强相关部门监督等建议，希望上市公司的环境会计信息披露能更加完善。 关键字：环境会计信息披露；上市公司；造纸行业 A Study on Environmental Accounting Information Disclosure about Listed Companies in China ——Based on the papermaking industry Abstract: Environmental damage affects the sustainability of economic development. One of the main reasons leading to the deterioration of the environment is the production activities of companies. It is very important to strengthen corporate environmental accounting information disclosure. Papermaking industry is one of the heavily polluting industries. This is based on the 25 listed companies in China of the papermaking industry . Analyzing the status quo of China’s listed companies’environmental accounting information disclosure. The problem of the environmental accounting information disclosure of listed companies are content is not comprehensive and the form is casual and do not have comparable. At last make recommendations. Such as establish and improve environmental accounting standards and strengthen the relevant departments supervision. Hope environmental accounting information disclosure of listed companies can be more perfect. Key Words: environmental accounting information disclosure; listed company; papermaking industry  目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc386102641 1 引言 PAGEREF _Toc386102641 \h 1 HYPERLINK \l _Toc386102642 1.1研究背景 PAGEREF _Toc386102642 \h 1 HYPERLINK \l _Toc386102643 1.2研究意义 PAGEREF _Toc386102643 \h 1 HYPERLINK \l _Toc386102644 1.3文献综述 PAGEREF _Toc386102644 \h 2 HYPERLINK \l _Toc386102645 2 环境会计信息披露的概念 PAGEREF _Toc386102645 \h 3 HYPERLINK \l _Toc386102646 2.1环境会计 PAGEREF _Toc386102646 \h 3 HYPERLINK \l _Toc386102647 2.2环境会计信息披露 PAGEREF _Toc386102647 \h 3 HYPERLINK \l _Toc386102648 3 我国上市公司环境会计信息披露现状 PAGEREF _To