上市公司环境会计信息披露问题研究-管理科学与工程专业论文.docxVIP

串南大学醺±论文 串南大学醺±论文 摘受 摘要 环境阕题的基益严竣，致使环境会计成鸯企业会计孛新鹣发展动囊。企业的 环境会计信息披露作为环境会计研究的切入点，也一再受到人们的普遍关注。在 我国，上市公司是具有广泛社会影响力的企业，为此我们对上市公司环境会计信 息披露阏题进行了探讨。 本文首先扶建设嚣境友好型社会与环境会诗鳃关系如发，说襞了珲境会诗信 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；其 次，对国内外上市公司环境会计信息披露的现状进行了比较，从环境会计规范、 上市公司信息披露制度、环境意识三个方面简要静分析了西前我国上市公司环境 会计售息披露缺乏充分性、爵魄性、自觉性的蹶邈。然后，探讨了我国上市公霹 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霹模式。最后，提出应以学术界、政府、 金娩三个层瑟的研究和运终来渡进我国上市公司环境会计信惠披露工俸，对我溺 上市公司环境会计信息披露的规范提出了自己的初步见解。谨希望通过本文的论 述，对我国上市公司环境会计信息披露体系的建立和完善提供有益的参考。 关键词：上市公司；环境会计；信息披露 中甯大学硕士论文 中甯大学硕士论文 Abstract Abstract The austere environmental problems make the environmental accounting becomes the new developing tendency of enterprise accounting．As the cutting point of environmental accounting study,the enterprise environmental accounting information disclosure attracts our attention．We choose the listing companies as the samples tO discuss the environmental accounting information disclosure problems due to listing companies have the abroad social impression． In this thetis,the author explains the importance of environmental accounting information disclosure problems firstly basing on the relationship between establishing environment fiiendly society and environmental accounting，compares the studying situation of en-dronmental accounting information disclosure problems of Chinese and foreign listing companies黼蛾m撒酶analyzes the reason of lacking sufficiency,comparability and consciousness of Chinese listing companies’ environmental accounting information disclosure thirdly from the following three 翻登趣：environmental accounting criterion,listing companies’information disclosure system and environment consciousness,discusses the contents and maimers of Chinese listing companies’environmental accounting information disclosure fourthly, establishes the models of environmental accounting information disclosure by explaining and validating a p