上市公司环境会计信息披露研究

上市公司环境会计信息披露研究 —— 以造纸业为例 摘 要: 环境污染是当前我国经济发展过程中面临的严峻问题，社会公众需要了解上市公司在环境污染治理方面的情况，上市公司也想通过披露环境会计信息来树立良好的企业形象。在这种情况下，环境会计信息披露成为双方沟通的渠道。但从现在来看，环境会计信息披露方面没有强制性要求，也没有制定其相应的规范格式，而且披露的内容、形式和详细程度都不统一。本文以我国造纸行业为例对上市公司环境会计信息披露相关问题进行研究，通过十个典型的具体造纸企业环境会计信息披露现状的分析，指出目前我国煤炭行业上市公司存在自主披露观念缺乏、披露水平不高、披露质量难以判断以及信息披露内容不完整的问题，并据此，对其问题产生的原因进行分析，提出四大建议，即鼓励企业自愿披露环境会计信息、建立环境会计信息披露监督机制、完善奖罚制度以及健全并完善环境法律法规和约束制度，期望能够促进造纸行业环境会计信息披露的发展。关键词:造纸行业；环境会计；信息披露；上市公司IAbstract:Environmental pollution is a serious problem facing China's current economic development. The public needs to understand the situation of listed companies in environmental pollution control. Listed companies also want to establish a good corporate image by disclosing environmental accounting information. In this case, environmental accounting information disclosure becomes a channel for communication between the two parties. However, from the current point of view, there is no mandatory requirement for the disclosure of environmental accounting information, nor does it have a corresponding normative format, and the content, form and level of detail of the disclosure are not uniform.This paper takes China's paper industry as an example to study the related issues of environmental accounting information disclosure of listed companies. Through the analysis of the status quo of environmental accounting information disclosure of ten typical papermaking enterprises, it points out ...