海峡两岸环境会计信息披露对上市公司绩效的影响分析——以食品行业为例

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1、西南大学硕士学位论文后，通过对比分析，找出差异原因，针对现状提出对策建议，旨在为我国环境会计信息披露制度设计、企业实施各方面提供支持。关键字：环境会计信息披露；公司绩效；海峡两岸；实证分析IITheStudyonImpactofEnvironmentalAccountingInformationDisclosuretoListedCompaniesPerformancebetweenMainlandofChinaandTaiwan．．FoodindustryAbstractEnvironmentalissuesisnodoubtthe

2、hotissuesoftoday’SeconomlcdeVeloPment，howtoprotecttheenvironment，withrapideconomicdevelopmentinallcountries，toachieveha咖onybetweenmanandnaturetosurvive，areaproblemforseveralYears‘IntheresearchareasofAccounting，slowlyaddingthefactorsrelatedtoenviro哪entalprotection，openen

3、vironmentaccountinginformationdisclosurestudy．EnVlronmentalaCCountinginfomationdisclosureisintheforefrontinthefieldofaccounting，manYstudieshaVeshownthatenvironmentalaccountinginformationdisclosufeISabletoreduceenvironmentalpollution，tosomeextent，makesupervisionandconstr

4、aIntsonDroductiveenterprises．BackgroundinenvironmentalissuesandsustalnabIedevelop．menthasbecomeaninevitabletrend，people’sawareness0fenVlronmentaIprotectioniscnh柚Cing，theyhaveagreatconcerntothequalityoftheenVlm姗entalinfom灿nprovidedbytheenterprise．Environmentalaccounting1

5、nfo咖atlondisclosurehasbecomeimportantinaccountingresearch·onthebasisofEnvironmentalaccountinginformationdisclosureresearchbothathomeandabroadhaveacomprehensivesummaryonthemeaningofenviro蛳entalaccounting，enviro砌entalaccountingdisclosureconnotationandtheregulatlonofenvirO

6、nmentalaccOuntinginformationdisclosure．IchoosethefoodindustrYlistedcompaniestobetherepresentativesofindustrybecausethefoodmdustry觚einextricablvlinkedtopeople’sdailylivesandtheenvironment·Mostoftheprevlousliteratureempiricalisaboutinfluencingfactorsofenvironmentalaccount

7、lnginfo珊ationdisclosure，thereislittleliteraturefromenvironmentalaccountmginfomationdisclosureonfirmperformance．CorporatealwayshavePursuitofprotltmaximization，eveniffocusingonenvironmentalprotectionforsustamabledevelopment．Butalsowilltakeintoaccountmorecorrespondingcosts

8、andbenefits·Enviro姗entalaccountinginformationdisclosureenablescorporateperforIIl撒Ⅱl西南大学硕士学位论文enhancementwillma