低碳经济视角下上市公司环境会计信息披露研究分析 财务会计学专业

摘 要近年来，一些重污染企业的出现，导致气候变幻无常，自然灾害频频发生，使人类的生存环境越来越恶劣。目前，我国尚未制定专门的环境会计制度，缺乏先进的环保经验，所以基于低碳经济背景下研究环境会计信息披露具有及其重要的意义。首先，本人在前人的研究基础上，从化工类上市公司环境会计信息披露的内外因素出发，对低碳经济背景下的化工行业环境会计信息披露进行研究。然后，深入分析我国化工类上市公司环境会计信息披露的特征以及存在的相关问题。研究结果表明，我国上市公司环境信息披露的特点是内容缺乏相关性和可靠性,相关法律法规不健全，披露的形式五花八门；最后，本文针对我国环境会计信息披露存在的相关问题，分析其影响因素，提出了一些研究对策，例如：制定有关环境会计信息披露方面的法律、法规，构建会计信息披露体系等。关键词：低碳经济；环境会计；信息披露；影响因素ABSTRACTIn recent years, the emergence of a number of heavily polluting enterprises has caused the climate to be fickle and natural disasters have occurred frequently, making the living environment of human beings worse and worse. At present, China has not established a special environmental accounting system and lacks advanced environmental protection experience. Therefore, research on the disclosure of environmental accounting information under the background of low-carbon economy has important significance. First of all, based on previous research, I proceeded from the internal and external factors of environmental accounting information disclosure for chemical listed companies and conducted research on environmental accounting information disclosure in the chemical industry under the background of low-carbon economy. Then, in-depth analysis of China's chemical companies listed company’s environmental accounting information disclosure features and related issues. The research results show that the disclosure of environmental information of listed companies in China is characterized by the la...