【作者】 孙立求；

【导师】 尤华；

【作者基本信息】 西北大学 ， 会计学， 2008， 硕士

【摘要】 从世界各国环境会计的发展历程看,首先进入实务的是环境会计信息的披露。我国在环境会计的理论研究和实践方面都相对落后,环境会计信息披露是环境会计理论研究的基础,所以,在我国应当将环境会计信息披露作为环境会计研究的切入点。深入开展对企业环境会计信息披露的研究,将不断促进环境会计理论与实务的发展和完善,对于实现企业和社会的可持续发展具有重大意义。本文将我国上市公司环境会计信息披露作为研究主题,采用定量与定性相结合的研究方法,从环境会计信息披露相关理论入手,对国内外环境会计信息披露现状进行详细的归纳总结,然后提出我国上市公司环境会计信息披露模式:环境会计信息披露的模式可以有环境财务报告和环境报告书两种,环境财务报告是以传统会计为基础进行设计的,包括主表-环境财务表,附表-环境成本支出表、环境绩效考核表和报表附注;而环境报告书的内容不仅包括环境的财务影响信息,还包括企业的大量的非货币性信息,本文更倾向于上市公司采用环境报告书的模式进行环境会计信息披露。接下来本文构建了石油、化学、塑胶、塑料行业上市公司环境会计信息披露指数,并对其影响因素进行了实证检验,分析了实证结果不相关的原因。最后给出完善我国环境会计信息披露的政策建议。更多还原

【Abstract】 Looking from the development of environmental accounting in the world, it was the disclosure of the environmental accounting information that entered practice at first. The study of environmental accounting and practice are all backward in china, environmental accounting information disclosure is the basis of the study of environmental accounting. so, I suggest it should be regarded as a breakthrough point in environmental accounting research. Further to study on disclosing environmental accounting information in the enterprises will constantly develop and perfect the environment accounting theory and practice, which is significant to realize the enterprises and society sustainable development.This text regards the environmental accounting information disclosure as the theme of studying of listed companies in china, take the research method of quantitative with qualitative,start from the disclosure of environmental accounting information theory, summary the environmental accounting information disclosure in abroad and domestic detailedly, second to construct the models of listed companies disclosing environmental accounting information in china:the model of disclosing environmental accounting information can take environmental financial report and environmental report and note statements, the first way is design in the basis of traditional accounting,which including the main table-environmental financial table,acctached table-environmental cost expenditure table, environmental performance assessment table and acctached ,and the contents of environmental report not only include financial impaction information of environment,but also include a large of non-monetary information in enterprises,this paper is inclined to take the way of environmetal report in listed companies.next construct environmental accounting information disclosure index in listed companies of petro, chemical,plastic industry in china,take positive test to analyze the factors which influce environmental accounting information disclosure and analyze the reasons of not related.at last,give suggestions to perfact the environmental accounting information disclosure in china.更多还原