资源描述:
《重污染行业上市公司环境会计信息披露分析》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、-------AbstractThemainpurposeofthisstudyistoanalyzetheenvironmentaldisoureoflistedcompaniesinheavilypollutingindustriesinChina,tofindsoutinfluencefactorsofenvironmentalinformation,toreflecttheproblemsonitandputforwardcountermeasuresandproposalsaswell.Aimingatthecharactersofsubjec
2、t,thepaperusesboththestandardizedresearchandtheempiricalapproach,combiningqualitativeandquantitativeanalysis.Firstly,thepapercomparesregulationsandcurrentsituationamonginternationalorganizations,EuropeanandAmericancountries,Japan,andChina,foundingthattheresearchonenvironmentaldis
3、closureinChinaisfarbehindforeigncountries.Secondly,usingthemethedsofcomprehensivefrequencyanalysisandaveragecomparedanalysiscollectsthedataaboutenveironmentalinformationfromlistedcompanies’prospectusandannualreportsin2007.Thepaperstudiespollutinglisedcompanies’environmentaldisclo
4、sureinourcountryfromindustry,region,scaleandSTornotST.Throughtheanalysis,revealingthecurrentsituationinourcountrythree-dimensionally.Usinglinearregressionanalysismethodtoconstructalinearmodel,regressioninganalysisbythespss-----------software,findingoutfourinfluencefactorsofenviro
5、nmentaldisclosure,includingfirmsize,fixedassetratio,theproportionofstate-ownedsharesandthemanagementstake.Thirdly,basedontheaboveanalysis,Someproblemshavebeenfoundatpresentaboutpollutinglisedcompanies’environmentaldisclosureinourcountry:lowdisclosure;environmentallawsandregulatio
6、nsarenotsound;environmentaldisclosurecontentisnotstandard,thereisnoaccountingpostulatesascriterion;disclosuremodeisnotstandardized,thereisnocomparability;environmentalinformationthelackofauditandotherissues.II万方数据-----------ATlast,ChineseGovernmentisproposedtoestablishofasoundenv
7、ironmentallegalsystem,continuetoimplementthestrategyofsustainabledevelopmentprinciples,combiningmandatorydisclosurewithvoluntarydisclosuretoraisethelevelofourdisclosures.Stressedtheimportanceofthedevelopmentofenvironmentalaccountingstandards,aconcreteandpracticalmodelofindependen
8、tenvironmentalreportisoffered,providingt