上市公司环境信息披露 摘要：近年来，随着人们环保意识的日益增强,环境问题越来越受到各个国家的重视,走可持续发展道路成为世界各国的共同选择。因此现代企业不可推卸地承担起环境保护的社会责任，以促进循环经济的发展,从而最终实现全社会可持续发展的目标。在这一背景下,环境会计作为会计学的一个新兴分支产生了。环境信息披露作为环境会计研究的切入点，已经成为众多学者的研究焦点，它既是经济宏观管理的需要，也是公司内部管理的需要。然而,我国环境会计信息披露还处于初级阶段，披露现状不容乐观,，上市公司的环境会计信息披露大部分属于自愿性信息披露。我从环境会计信息披露的现状出发，分析了其中的问题，并且找出了对环境会计信息披露的解决方法，以期能够使环境会计信息披露在企业中得到更加长远、有效的发展。关键词：上市公司；环境会计；信息披露；现状分析IAbstractin recent years, with the increasing awareness of environmental protection, environmental problems are more and more attention by various countries, take the road of sustainable development has become the common choice of all countries in the world. Therefore, modern enterprises can not shirk the social responsibility of environmental protection, in order to promote the development of circular economy, and ultimately achieve the goal of sustainable development of the whole society. Under this background, environmental accounting emerged as a new branch of accounting. Environmental information disclosure, as the entry point of environmental accounting research, has become the focus of many scholars. However, China's environmental accounting information disclosure is still in the primary stage, the current situation of disclosure is not optimistic, the environmental accounting information disclosure of listed companies is mostly voluntary information disclosure. Starting from the current situation of environmental accounting information disclosure, I analyzed the problems and found out the solutions to...
