企业国际化与环境会计信息披露

国际化战略是企业产品与服务在本土之外的发展战略,是企业优化资源配置、赢得持续竞争能力的有效制度安排。随着全球环境问题的日益严重,环境管理机制成为企业国际化进程中获取合法性的重要内容之一,环境会计信息披露制度对于促进企业自觉履行环境保护责任、降低环境事项风险至关重要。本文以2008年沪市重污染行业上市公司为例,分析企业国际化程度与环境会计信息披露的关系,提出企业国际化与环境会计信息披露显著正相关,并对这一结论的政策含义进行了阐述。

Enterprises Internalization and Information Disclosure of Environmental Accounting

International strategy is a development strategy for enterprise,providing the products and services beyond the home.It is also an effective institutional arrangement allocating: resources optimally,wining sustained competitiveness for enterprise.With the severity of global environmental problems,in order to obtain legitimacy,environmental management system becomes an important part during the process of enterprises′ internationalization.Environmental accounting information disclosure system is essential,for promoting enterprise to fulfill their responsibilities in environmental protection willingly,and reducing the risk of environmental matters.Taking severe pollution listed companies in Shanghai stock exchange in 2008 as cases,we analyze the relationship between the degree of enterprises′ internationalization and corporate environmental accounting information disclosure.We point out there is significant positive correlation between enterprises′ internationalization and environmental disclosure.Besides,we describe the policy implications of this conclusion.