我国纺织业企业环境会计信息披露研究

从在沪深交易所上市的38家纺织业公司中随机挑选10家企业作为样本,研究样本企业近10年来环境会计信息披露的状况,进而探寻纺织行业对于环境会计信息披露的走向如何。针对存在的披露的环境信息格式不统一,信息使用者无法进行合理对比;部分纺织业企业管理层对环境保护不够重视,披露的环境信息,采取的环保措施较少;信息使用者难以判断公示的环境信息的可靠性;有关纺织业非上市公司的污染情况获取难度较大等问题,从企业内外部两个角度提出了实时跟进环境监控体系、增强企业周边公众的环保意识等建议。

Research on Environmental Accounting Information Disclosure of Textile Enterprises in China

This paper selected ten companiesfrom the 38 textile companies listed on the Shanghai-Shenzhen Stock Exchange as a sample and explored the status of environmental accounting information disclosure in the sample companies in the past 10 years, and exploredhow the textile industry was trending towards environmental accounting information disclosure. The research found that there were a series of problems such as the format of the environmental information disclosed was not uniform, the information users couldn’t make reasonable comparisons, some management of the textile industry didn’t pay enough attention to environmental protection, the environmental information disclosedand environmental protection measures taken were less, the information users couldn’t judge the reliability of the information, it’`s difficult to obtain the pollution situation of non-listed companies in the textile industry, etc. According to the problems above, it proposed the suggestions from the internal and external perspectives of the company, which included following up the environmental monitoring system in real time, and enhancing the environmental awareness of the public around the company.