生态文明视域下企业水信息披露的耦合机制、障碍网络与提升策略  

The coupling mechanism,barrier network,and promotion strategy of enterprise water information disclosure from the perspective of ecological civilization

作　　者：李淑琴 沈菊琴[2] LI Shuqin;SHEN Juqin(Business School,Hohai University,Nanjing 211100,China;College of Agricultural Science and Engineering,Hohai University,Nanjing 210098,China)

机构地区：[1]河海大学商学院,江苏南京211100 [2]河海大学农业科学与工程学院,江苏南京210098

出　　处：《水利经济》2024年第1期63-68,78,共7页Journal of Economics of Water Resources

基　　金：中央高校基本科研业务费专项资金资助项目(B200204019);江苏省研究生科研创新计划项目(KYCX22_0703)。

摘　　要：水信息披露是企业进行水管理的重要手段,也是我国生态文明建设长效发展的必要前提。以耦合机制-障碍网络-提升策略为主轴,结合制度、产业、行为、意识等理念,深入探索了生态文明建设和企业水信息披露在政治、经济、社会、文化层面的耦合机制,明确了两者的相互作用及逻辑框架;融合我国企业水信息披露的发展现状,提炼得出企业水信息披露的障碍网络,并基于障碍网络分析,从多元共治、发展模式、要素供给、环境认知等角度提出了企业水信息公开的完善路径。Water information disclosure is an important means of water management and a necessary prerequisite for the long-term development of ecological civilization construction.Based on the main axis of the coupling mechanism-barrier network-promotion strategy,combined with the concepts of system,industry,behavior,and consciousness,the coupling mechanism of ecological civilization construction and enterprise water information disclosure in political,economic,social,and cultural levels is deeply explored,and the interaction and logical framework of the two are clarified.On this basis,the obstacle network of enterprise water information disclosure is extracted by integrating the development status of Chinese enterprise water information disclosure.Finally,based on the obstacle network analysis,this paper proposes the perfect path of enterprise water information disclosure from the perspectives of multiple co-governance,development mode,element supply,and environmental cognition.

关 键 词：企业水信息披露 生态文明建设 耦合机制 障碍网络 提升策略 

分 类 号：F230[经济管理—会计学]