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ID:32138084
大小:1.64 MB
页数:53页
时间:2019-01-31
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1、ABSTRACTAstherapiddevelopmentofeconomyhasindirectlycausedtheenvironmentpollutionandecologicalimbalanceandbroughtaboutothernegativeimpact.Sotheonlywaytosolvetheproblembetweeneconomicdevelopmentandenvironmentprotectionistoworkoutasustainablestrategy,whichhasbeeninterestedallove
2、rtheworld.EnvironmentalAccountingplaysanimportantroleineconomicmanagementandenvironmentalprotection,andthekeypointofEnvironmentalAccountingistheinformationdisclosureofenvironmentinformation,whichcalledenvironmentalinformationdisclosme.Therefore,thestudyonenvironmentinformatio
3、ndisclosureofEnvironmentalAccountingisSOsignificanttosustainabledevelopmentofalltheenterprises.Externalandinternalinformationusersofcompaniespaymoreandmoreattentiontotheenvironmentalinformationdisclosure.Theyhopetomakefulluseofthedisclosedinformationabouttheenterprises’enviro
4、nmentprotection,tore—evaluatetheprospectiveofenterprises’runningperformance.ThisthesistriestodiscusstheproblemsintheenvironmentalinformationdisclosureinChineselistedcompaniesandlooksintothefutureofimprovingthequalitiesofenvironmentalinformationdisclosure.Atfirst,onthebaseofth
5、erelationsbetweensustainabledevelopmentandEnvironmentalAccounting,thisthesisdiscussesthattheenvironmentalinformationdisclosureisthekeyofEnvironmentalAccountingandthatinformationdisclosureofEnvironmentalAccountingisveryimportantfromthepointofbothacademicandrealistic.Secondly,t
6、histhesisappliesCorporateSocialResponsibilityTheoryect.sevenkindoftheorySOastomakeatheoreticalexplanationframeworkforthemotivationofenvironmentalinformationdisclosure1bylistedcompanies.Thirdly,theeffortofenvironmentalinformationdisclosuredidoverseasgovernmentaldepartmentarere
7、viewedandatthesametimeastateofenvironmentalinformationdisclosuresissummarizedsynthetically.Then,throughasurveyofenvironmentalinformationintheannualreportsandtheenterprises’meshworkoft45oddcompaniesinthematerialindustrycomingintocapitalmarketsbothinShanghaiandShenzhenindexin19
8、92.2004,thisthesisdiscussesthestateoftheenvironmentalinformationdisc
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