【作者】 罗颖；

【导师】 朱启明；

【作者基本信息】 湖南大学 ， 会计学， 2006， 硕士

【摘要】 面对当前日益突出的环境问题,实施可持续发展战略、保护环境以及维持生态平衡已成为人们的必然选择。调查表明,企业的生产经营活动是导致环境污染的最为主要的因素之一。环境资源的消耗和破坏主要源于企业生产经营活动中产生的负外部性,而为了有效消除企业对环境的这种外部不经济性,加强相关环境信息的披露显得尤为重要。但就我国上市公司目前环境信息披露的现状而言,理论和实务都还处于探索阶段,理论比较空泛,不能有效地与实践相结合,也没有一套较完善的准则、制度对其进行制约,以致信息披露欠全面、缺乏规范,很难发挥其监督作用。2006年2月15日我国出台了《2006新中国注册会计师审计准则》,其中第1631号为“财务报表审计中对环境事项的考虑”。新审计准则明确了环境会计信息披露的管理层责任,环境事项在财务报表中应如何处理和披露,及与环境相关的内部控制和风险评估。新审计准则的出台,使上市公司在财务报表中不得不考虑环境会计信息的披露问题,并对我国会计人员的执业能力提出了更高的要求。至此,我国上市公司的环境会计信息披露将拉开一幕新的篇章。本文首先以制度经济学、受托责任观、信息搜寻非合作博弈模型的基本理论为研究起点,分析出环境信息的公允披露是企业表明其完成受托经济责任和受托社会责任的工具,可以降低交易费用,减少因使用不对称信息的价值博弈损耗即增加企业价值,降低信息成本;然后通过分析我国上市公司环境信息披露的现状和存在的问题,以及新审计准则对环境会计信息披露的影响,认为解决我国上市公司的环境会计信息披露问题的途径有:(1)完善我国环境会计信息披露的准则制定;(2)建立、完善企业内部控制制度,如建立三级环境约束治理结构,强化内部审计等;(3)培养具备环境知识和技能的专业会计人才。更多还原

【Abstract】 Faced with the current environmental issues which have become increasingly prominent in the implementation of the strategy of sustainable development, to protect the environment and maintain ecological balance have become an inevitable choice. The survey showed that one of the most major factors of environmental pollution is the production and operation activities. Resources consumption and environmental damage from the production and operation of businesses have a major negative external influence, and to effectively eliminate such non-economic attribute on the environment caused by enterprise, intensify related environmental information disclosure appear to be particularly important. But for the current situation of China’s listed companies to disclose environmental information, the theory and practice are still at an exploratory stage and theory is too vague to be effectively integrated with practice. There are also no perfect guidelines and standards to act the role of supervisory, resulting in less-than-full disclosure of information.February 15, 2006 China promulgated the "2006 China certified public accountants auditing standards", in which the No.1631 is" Consideration of Environmental Matters in The Auditing of Financial Statements". New audit guidelines clear the management’s accountability of environmental accounting information disclosure, and how to handle and disclose the environmental matters in financial statements, and related internal control environment and risk assessment. Due to the introduction of new auditing standards, the financial statements of listed companies in China have to consider the environmental accounting information disclosure, and put a higher demand for accountants. Thus, the environmental accounting information disclosure of listed companies would start a new chapter.In this paper, respectively from basic points of the system economics, concept of fiduciary duty, information search non-cooperative game theory model, concluded that environmental information disclosure is the tool to fair show its completed enterprise fiduciary economic responsibilities and fiduciary social responsibilities. It will reduce transaction costs and Game loss value for the use of asymmetric information ,or to say to increase enterprise value, lower cost of information; Through analyzing the current situation and the existing problems of Chinese listed companies in environmental information disclosure, and the impact of the new auditing standards on the environmental accounting information disclosure, recommended that to solve the更多还原