【作者】 孙小雁；

【导师】 周一虹；

【作者基本信息】 兰州商学院 ， 会计学， 2007， 硕士

【摘要】 社会发展到今天，人类已经认识到企业的生产经营活动是破坏环境的罪魁祸首，企业应当对环境保护承担起不可推卸的责任。迫于政府、投资者、金融机构、消费者等利益相关者的压力，许多企业开始报告其环境活动，对其环境会计信息进行披露。本文结合国内外环境会计信息披露的基本情况，探讨我国企业环境会计信息披露的内容与方式，并就当前如何完善环境会计信息披露工作提出了相关对策建议。全文共分为六部分：第一部分阐述了环境会计信息披露的研究背景；第二部分对国内外环境会计信息披露进行了理论、法律、法规与实务等的研究回顾；第三部分讨论了环境会计信息披露的动因；第四部分是本文的创新之处，主要以我国上市公司2004年年报中的环境会计信息资料为依据，对我国企业环境会计信息披露状况进行实证分析，揭示我国企业环境会计信息披露存在的一些问题；第五部分针对我国企业环境会计信息披露方面存在的问题，并结合国外在环境会计信息披露方面的成功经验，探讨了我国企业环境会计信息披露的内容和方式；第六部分提出了完善我国企业环境会计信息披露的对策建议。更多还原

【Abstract】 Society develops till today, more and more people have realized that the enterprises’ activity is the chief criminal which destroyed the environment and they should take the responsibility to protect the environment. Under the pressure of the government, the investor, the financial department, the consumer and the other beneficial parties, many enterprises begin to report their environmental activity and disclose their environmental accounting information. This article combines the basic views of the domestic and foreign environmental accounting information disclosure, discusses the contexts and forms of the environmental accounting information disclosure in China and puts forward some suggestions on how to perfect the task of disclosing environmental accounting information.The paper includes six chapters: Chapter one elaborates the research background of the environmental accounting information disclosure; Chapter two introduces the views of the theory, the law, the regulation, the business of the domestic and foreign environmental accounting information disclosure; Chapter three discusses the reasons of the environmental accounting information disclosure; Chapter four is the innovation of this paper, through the empirical analysis of the environmental accounting information in the financial statements of 2004 of Listing Companies in China, we post the problems that exist in the environmental accounting information disclosure in the listing companies; In view of the problems that exist in the environmental accounting information disclosure in the listing companies in China, Chapter five combines the successful experience of foreign countries, discusses the contexts and forms of the environmental accounting information disclosure in China. Chapter six puts forward some suggestions on how to perfect the task of disclosing environmental accounting information in China.更多还原