我国重污染行业环境会计信息披露现状分析  

Analysis on status quo of environmental accounting information disclosure of heavy pollution industries in China

作　　者：梁杰[1] 刘婷婷[1] 段家菊[2] 

机构地区：[1]沈阳工业大学管理学院,沈阳110870 [2]沈阳工业大学财务处,沈阳110870

出　　处：《沈阳工业大学学报（社会科学版）》2012年第2期137-140,共4页Journal of Shenyang University of Technology(Social Sciences)

基　　金：辽宁省科技厅软科学项目(2011401004)

摘　　要：随着人们环境保护意识的加强,企业的经济活动引起了全社会的广泛关注,关于会计行为如何反映企业经营行为对环境影响的研究就成为一项迫在眉睫的课题。对我国重污染行业的环境信息披露情况进行描述性统计分析,发现我国重污染行业企业的环境会计信息总体披露情况普遍不佳并缺乏主动性,有关环境信息披露的法律、法规既不健全也不规范。政府应加强法律法规建设,并建立完整的环境会计核算体系。With the enhancement of environmental awareness,the economic activities of enterprises cause widespread concern in the whole society,which makes research on how accounting activities reflect the influence of operating behavior of enterprises on environment an urgent issue.Descriptive statistics are analyzed on the situation of environmental accounting information disclosure of heavy pollution industries in China,which finds that the general situation of environmental accounting information disclosure of enterprises of heavy pollution industries in China is unsatisfactory and lack of initiative,and the relevant laws and regulations on environmental information disclosure are neither perfect nor standardized.Hence,the government should pay attention to the construction of laws and regulations,and establish a complete environmental accounting system.

关 键 词：环境保护 环境污染 重污染行业 环境会计信息 信息披露 描述性统计分析 

分 类 号：F406.7[经济管理—产业经济]