公司治理对环境会计信息披露的影响研究  

Research on the Impact of Corporate Governance on Environmental Accounting Information Disclosure

作　　者：马慧慧 MA Huihui(School of Management Engineering and Business,Hebei University of Engineering,Handan 056000,China)

机构地区：[1]河北工程大学管理工程与商学院,河北邯郸056000

出　　处：《商业观察》2025年第1期43-46,共4页BUSINESS OBSERVATION

摘　　要：随着全球环境问题日益严重,企业的环境责任逐渐受到广泛关注。环境会计信息披露是企业履行社会责任、实现可持续发展的重要体现。而公司治理作为企业内部管理的重要组成部分,其结构、机制和效果对于环境会计信息披露的质量和水平具有显著影响。文章首先识别了我国企业环境会计信息披露所面临的主要挑战,其次针对这些问题,进一步探讨了公司治理结构、治理机制以及治理效果对环境会计信息披露的潜在影响。为了验证这些理论假设,文章以P公司为例进行了深入分析。通过对P公司的治理结构、环境会计信息披露实践的考察,发现一个健全的公司治理结构能够显著提高环境会计信息的披露质量和透明度。With the increasingly serious global environmental problems,the environmental responsibility of enterprises is gradually receiving widespread attention.Environmental accounting information disclosure is an important manifestation of corporate social responsibility and sustainable development.As an important component of internal management,corporate governance has a significant impact on the quality and level of environmental accounting information disclosure in terms of its structure,mechanism,and effectiveness.This article first identifies the main challenges faced by environmental accounting information disclosure in Chinese enterprises,and then further explores the potential impact of corporate governance structure,governance mechanism,and governance effectiveness on environmental accounting information disclosure in response to these issues.To verify these theoretical assumptions,this article conducts an in-depth analysis using P Company as an example.Through examining its governance structure and environmental accounting information disclosure practices,this article finds that a sound corporate governance structure can significantly improve the quality and transparency of environmental accounting information disclosure.

关 键 词：公司治理 环境会计信息 信息披露 

分 类 号：F275[经济管理—企业管理]