题 目江苏省上市公司环境会计信息披露研究摘 要环境问题在全球的日益升温，使得环境会计和环境会计信息报告在国外以迅猛的发展，并且环境会计信息报告的水平也在逐渐提高，而我国在环境会计的理论研究和实践方面都相对落后，我国严峻的环境问题和可持续发展战略的提出，急需企业披露环境会计信息，以促进环境的改善，实现经济、自然、社会的和谐发展。通过国外环境会计信息报告的研究和我国江苏省上市公司环境信息披露现状，结合我国企业的实际情况，探索如何构建我国的环境会计信息披露体系的相关问题。本文主要分为四个部分：第一部分阐述了环境会计的理论知识。第二部分阐述了环境会计信息披露，包括环境会计信息披露的主要内容、模式、方法,必要性，为研究上市公司环境会计信息披露的内容奠定了理论基础。第三部分研究了江苏省环境会计信息披露状况，并以重污染行业为例分析了环境信息披露存在的问题。第四部分提出了完善江苏省上市公司环境会计信息披露的措施和建议。关键词：上市公司；环境会计 ；信息披露 ；建议AbstractAs the environmental issues being the focus of the world, the fast development ofEnvironment accounting has being obtained in the world .The increasing number of overseas companies disclosed their environmental reporting, which has being in the high level. But the few of the domestic companies disclose their environmental reporting. This paper seeks to explore how to construct the system of the environment accounting reporting in China. This paper draws on the content of the environment accounting reporting and promote the improvement of the realization of economic, natural and harmonious development of society. Environmental accounting information through the reports of foreign research and Jiangsu Province, environmental information disclosure of listed companies in the status, combined with the actual situation of Chinese enterprises to explore how to build our country's environmental accounting information disclosure system and related issues. This paper divided into four...
