【摘要】 反观我国上市公司环境信息披露现状,并不是某一个方面出现了问题,而是整个机制的建设、完善问题。本文首先阐述了上市公司环境信息披露运行机制的涵义,然后对我国目前的运行机制进行分析、评价,由此提出建立和完善我国上市公司环境信息披露运行机制的框架。更多还原

【Abstract】 Reflecting on the current status of the environmental information disclosure in Chinese listed companies.We find that it is not a problem concerning one aspect,but one which involves the development and improvement of the whole accounting mechanism.This paper,at the first place,presents the definition of the optional system of the environmental information disclosure in the listed companies.Then,it analyses and evaluates the present operation of the system in our country.Based on the research,we consequently put forward the general structure of how to establish and perfect the current optional system.更多还原