我国上市公司绿色会计信息披露问题的研究摘 要随着我国的工业化水平不断提升，经济发展也紧跟着高速增长的情况下，一些环境污染、资源耗费和生态系统破坏等问题也日益突出。为了更好地改善世界和我国的生态环境,中共十九大的报告明确指出建设美丽的中国可以通过促进我国的绿色经济发展、解决严重的环境污染问题、保护良好的生态系统和建立规范的监管体系。明确进行改革，就要实现上市公司的绿色管理，把绿色发展作为经营理念。如今，上市公司如何改善绿色会计信息的披露正在日益成为社会关注的话题，为此，本文通过对国内外绿色会计信息披露的研究成果进行梳理，从绿色会计的基础原则出发，以多家上市公司的社会责任报告、年报、环境报告书等公开披露资料，分析环境信息披露数据并进行详细研究，针对我国上市公司目前绿色会计信息披露出现的问题，逐步研究应如何自觉推进绿色会计信息披露的进程，最后希望提高上市公司披露信息的质量，同时把披露做到完整而准确。关键词：上市公司；绿色会计；信息披露；绿色发展1Research on green accounting information disclosure of listed companies in ChinaAbstractWith the continuous improvement of China's industrialization level and the rapid development of the economy, some problems such as environmental pollution, resource consumption, and ecosystem destruction have become increasingly prominent. In order to better improve the ecological environment of the world and our country, the report of the 19th National Congress of the Communist Party of China clearly pointed out that building a beautiful China can promote the development of China ’s green economy, solve serious environmental pollution problems, protect good ecosystems and establish standardized supervision. system. To carry out reforms clearly, we must realize the green management of listed companies and regard green development as our business philosophy. Nowadays, how to improve the disclosure of green accounting information by listed companies is increasingly becoming a topic of social concern. For t...
