对我国上市公司环境会计信息披露问题的研究
17页1、摘要随着经济结构和社会结构的变化,自然资源过度消耗,生态环境岌岌可危。人类不得不把关注的焦点从经济问题转向环境问题。企业的生产经营活动对环境造成了极其恶劣的影响。因此,企业迫切需要披露环境会计信息。我国与其他国家相比,不管是企业还是社会,对环境会计信息披露问题并没有加以重视,导致我国环境会计出现的时间与其他发展国家相比相对较晚,并且发展较为缓慢。因此,分析我国上市公司在环境会计信息披露中的缺陷与不足,同时提出相应对策,对我国环境问题的治理和社会经济的可持续发展具有重要作用。本文首先阐述了上市公司环境会计信息披露的概念、原则及必要性;其次,总结上市公司环境会计信息披露的基本现状,并结合中石化的案例分析;然后,分析上市公司环境会计信息披露存在的问题;最后,提出完善上市公司环境会计信息披露问题的对策。包括完善相关立法,制定相关会计准则,加强政府监管与社会监督,提高企业管理者的环境保护意识,培养环境会计复合型人才等。关键词 上市公司 环境会计 信息披露AbstractWith the change of economic structure and social structure, natu
2、ral resources are over-consumed and the ecological environment is in danger. Human beings have to shift their focus from economic issues to environmental issues. The production and business activities of enterprises have caused extremely bad effects on the environment. Therefore, enterprises need to disclose environmental accounting information urgently. Comparing with other countries, China has not paid much attention to the disclosure of environmental accounting information whether in enterpri
3、ses or in society, which leads to the relatively late appearance and slow development of environmental accounting compared with other developing countries. Therefore, it is of great importance to analyze the defects and shortcomings of Listed Companies in environmental accounting information disclosure and put forward corresponding countermeasures for the governance of environmental problems and the sustainable development of social economy. Firstly, this paper expounds the concept, principles a
4、nd necessity of environmental accounting information disclosure of listed companies; secondly, it summarizes the basic status of environmental accounting information disclosure of listed companies, and combines the case analysis of Sinopec; secondly, it analyzes the existing problems of environmental accounting information disclosure of listed companies; finally, it proposes to improve listed companies. Countermeasures for information disclosure of environmental accounting. It includes perfectin
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