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1、AbstractEnvironmentisavaluableresource,environmentaccountingisoneofthemainfactorstostrengthenenvironmentalmanagement,oftheworld'sattention.Withtherapiddevelopmentofeconomicconstructioninourcountry,theenvironmentproblemincreasinglyprominent,environmentalprotectionandecologicalconstructionismo
2、reandmoreseveresituation,inrecentyears,environmentalproblemsareagainandagaintotheforefront,causethethinkingofhumanbeings.Enterprisesasthemainstayofpromotingeconomicdevelopment,hasunshirkablesocialresponsibilityintheenvironmentalpollution.Accordingtorelateddepartment,productionandbusinessoper
3、ationactivitiesoftheenterpriseisthemainpollutionsources,theenvironmentalpollutioncausedbytheenterpriseupto80%ofpollutantsinnaturalresources.Implementationenvironmentfulldisclosureofaccountinginformation,notonlycanreflecttheenterpriseindailyproductionandbusinessoperationactivitiesinvolvedinen
4、vironmentalmatters,butalsotopromoteenterpriseftindamentallytransformationofthemodeofeconomicdevelopment,enhancecorporatesocialresponsibility,establishabettercorporateimage.Governmentagencies,thepublicandinvestorsoncorporatedisclosureofenvironmentalaccountinginformationdemandisalsomoreandmore
5、intense,theenterpriseenvironmentaccountinginformationdisclosurenotonlycanmakethesidestomaketherightdecisions,butalsocanpromotethesustainabledevelopmentofeconomy,theconstructionofecologicalcivilizationbetterhomes.BecauseisthemainbodyofChina'senvironmentalaccountinginformationdisclosureofliste
6、dcompanies,sothispapertakeslistedcompaniesastheresearchobject，theaboveintroductionandanalysisofthetheoreticallevel,basedontheShanghaiandShenzhentwocity50listedcompaniesassamplesofheavypollutionindustrystatisticalanalysis,basedontheannualreportsofsamplecompaniestodisclose,socialresponsibility
7、reports，，目录躲研宄背景及意义研究背景研究意义文献综述国外文献综述国内文献综述文献综合评述研宄内容及思路研宄方法研宄的创新之处基本概念及相关理论阐述基本概念的界定环境会计环境会计信息披露环境会计信息披露的特征相关理论基础可持续发展理论社会责任理论环境价值理论外部性理论我国上市公司环境会计信息披露存在的问题及原因分析我国上市公司环境会计信息披露的现状样本选取及数据来源我国上市公司环境会计信息披露比例我国上市公司环境会计信息披露形式我国上市公司环境会计信息披露内容我国上市公司环境会计信息
