上市公司环境会计信息披露研究――以造纸业为例.pdfVIP

内容摘要 企业环境会计信息披露是当代会计的进展潮流，其还是对传统会计的辅助部分，但是其 理论体系以及现实模式进展水平不高，其在国内的进展依旧位于进展早期，需要有关人员开 展后续的分析。国内上市企业环境会计信息披露体制在加快此类公司披露社会责任信息方面 具备显著的影响，然而在规章系统、体制内容、监管制度和机制等部分依旧有明显的不足，需 要后续的改良以及健全。本文通过文献研究法，数据分析法这两种主要方式主要对造纸产业 上市企业近期环境会计信息披露状况开展探究，结合五个典型的具体企业进行探究国内造纸 类上市企业环境会计信息公开的状况，且基于国内此类上市企业环境会计信息披露过程中出 现的不足开展探究，从众多部分开展改良以及健全国内此部分上市企业环境会计信息披露的 有关方式以及意见。 关键词 环境成本治理；环境会计；信息披露；上市公司 I ABSTRACT Enterprise environmental accounting information disclosure is the development trend of modern accounting is an effective complement to traditional accounting, but its theoretical basis and practice model is not perfect, its development in China is only in the initial stage, to be further studied and discussed. The environmental accounting information disclosure system of listed companies in our country has played a positive role in promoting the disclosure of social responsibility information of listed companies, but there are still some problems in the rules system, system content, supervision system and mechanism, which needs to be improved and perfected. Based on the analysis of environmental accounting information disclosure in recent years by the listed companies of food and beverage industry, this paper analyzes the environmental accounting information disclosure of Chinese food and beverage listed companies by combining five typical specific enterprises with the two methods of literature research and data analysis. This paper puts forward some countermeasures and suggestions to improve and perfect the environmental accounting information disclosure of Chine