i新能源碳排放会计信息披露研究摘要：随着环境问题的日益突出，企业发生的环境事项越来越多。然而，国家相关监管层对这些环境事项并没有完整、系统、明确的会计信息核算及披露强制规定导致企业相关环境事项的有关信息不能得以有效披露，尤其是上市公司这样一个处于公众关注的视野下，更应注重环境事项的相关披露工作。会计信息披露方面的违法事件层出不穷，对证券市场投资者的信心造成巨大冲击。如何有效规范会计信息披露行为，达到有效保护投资者合法权益、促进资本市场的发展已成了世界证券市场面临的重大课题。通过对会计信息的重视研究，无疑对我国会计信息披露状况的改善、国有企业的改革、国家经济的发展都有着重大的实践意义。 本文选取 2010 年深沪两市浙江省的 186 家上市公司为研究样本，对新能源碳排放会计信息披露事项中披露公司的比例、所在行业、披露方式进行了研究，分析了其披露中存在的问题及影响因素，最后提出了相关可行建议。关键词：碳排放；会计信息；披露 iiAbstract ： As environmental issues become increasingly prominent, corporate environmental matters occurring more and more. However , the relevant state environmental regulators on these matters are not complete, systematic , clear accounting information accounting and disclosure mandatory , leading to information about business-related environmental matters can not be effective disclosure , especially in such a public listed company concerned horizons Next , they should pay attention to environmental matters related to disclosure . Accounting information disclosure violations abound , investor confidence in the stock market a tremendous impact . How to effectively regulate the disclosure of accounting information , to effectively protect the legitimate rights and interests of investors , promote the development of the capital market has become a major issue facing the world's securities markets . By focusing on the study of accounting information , no doubt accounting information disclosure to improve the situ...
