| 我国上市公司环境信息披露分析 |
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| 引用本文： | 沈轶,刘义鹃.我国上市公司环境信息披露分析[J].价值工程,2007,26(3):150-152. |
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| 作者姓名： | 沈轶 刘义鹃 |
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| 作者单位： | 南京理工大学经济管理学院,南京,210094 |
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| 摘 要： | 企业经济活动是导致环境污染的最重要的原因,随着环境保护意识的加强,环境信息披露的重要性也日益明显,是决定企业实现可持续发展战略的关键因素。从造纸印刷行业的上市公司入手,通过对其年报和招股说明书的分析,揭示目前我国上市公司环境信息披露的现状及其存在的问题,并提出一些改进的建议。
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| 关 键 词： | 环境信息披露 环境会计 上市公司 |
| 文章编号： | 1006-4311（2007）03-0150-03 |
The Analysis of Environmental Information Disclosure in China's listed Companies |
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| Shen Yi,Liu Yijuan.The Analysis of Environmental Information Disclosure in China''''s listed Companies[J].Value Engineering,2007,26(3):150-152. |
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| Authors: | Shen Yi Liu Yijuan |
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| Institution: | School of Economics and Management, Nanjing University of Technology, Nanjing 210094, China |
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| Abstract: | The economic activity of the enterprise is the most important cause of the environmental pollution. Along with the enhancement of environmental protection consciousness,environmental information disclosure is becoming more and more important. It is the key aspect of the sustainable development. This article first analyzes the annual report and stock offering instruction booklet of the papermaking &Printing industry,and then promulgates the present situation and problem of the environmental information disclosure. At last,this article puts forward some proposals. |
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| Keywords: | environmental information disclosure environmental accounting listed company |
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