海尔公司环境信息披露质量评析  

Evaluation on the Quality of Environmental Information Disclosure of HE Company

作　　者：孙喜平[1] 李璨 Sun Xiping;Li Wei(Hubei University of Economics, Wuhan 430205, China)

机构地区：[1]湖北经济学院

出　　处：《江苏商论》2019年第7期106-109,共4页Jiangsu Commercial Forum

摘　　要：高质量企业环境信息对于外部利益相关者作出正确的投资决策具有重要意义.本文以HE公司2012年至2016年社会责任报告披露的环境信息为对象,采用内容分析法,从及时性、可靠性、完整性等三方面展开质量分析.结果表明,HE公司环境信息披露比较及时,但可靠性较差、完整性欠缺.进一步提高环境信息披露质量,应着力企业环境信息披露规范国际化、强化企业环境会计信息披露、加强企业环境审计.High-quality corporate environmental information is of great significance for external stakeholders to make correct investment decisions. This paper takes the environmental information disclosed by HE Company's 2012-2016 social responsibility report as the object, and uses the content analysis method to conduct quality analysis from the aspects of timeliness, reliability and integrity. The results show that the environmental information disclosure of HE company is timely., but the reliability is poor and the integrity is lacking. To further improve the quality of environmental information disclosure, we should focus on the internationalization of corporate environmental information disclosure regulations, strengthen corporate environmental accounting information disclosure, and strengthen corporate environmental auditing.

关 键 词：环境信息披露 及时性 可靠性 完整性 

分 类 号：C931.1[经济管理—管理学]