【作者】 郭慧婷； 张俊瑞；

【机构】 西安交通大学管理学院；

【摘要】 随着人类社会生产和经济活动规模的不断扩张,社会经济对全球环境的影响和危害也越来越严重。因此为了对自然资源和环境状况进行反映,应充分考虑经济发展对自然资源的消耗以及环境成本的计量,要求企业构建可持续发展的环境会计体系,使企业在关注经济效益的同时关注环境效益和社会效益,从而提高企业的综合效益。本文在回顾国内外环境会计信息披露研究的基础上,运用实证研究方法,从公司财务会计视角分析了公司财务治理因素对于上市公司自愿性环境信息披露的影响。统计分析和实证结果表明上市公司社会环境意识和环境信息关注度有所增强,但同时也表明完全依靠企业的自愿行为发展环境会计在现阶段远远不够,强化强制性环境信息披露十分必要。本文认为,对环境信息自愿性披露行为的研究将有助于促进我国强制性环境信息披露体系的建立。更多还原

【Abstract】 With the continuous expansion of the scale of production and economy,the impact of social economy on the global environment has become more serious.To reflect the condition of natural resources and environment,fully considering the measurement of natural resources consumed by economic development and of the environmental cost,it would be better to construct sustainable environmental accounting system for enterprises.Then the comprehensive performance can be improved,with the trade-off between economic performance and the performance of environment and society.Reviewing the extant research about the disclosure of information on environmental accounting home and abroad,the empirical research is utilized from the percept of corporate financial accounting to analyze the impact of specific corporate governance factors on the voluntary disclosure of information of publicly listed companies in China.The results from the statistical analysis and the positive studies on the behavior of the disclosure of environmental information mentioned above illustrates that the awareness of social environment has been enhanced,while it’s not feasible to develop environmental accounting by completely relying on the companies’ voluntary action.It’s necessary to enforce compulsory disclosure.Therefore,the studies on the voluntary disclosure of environmental information will be helpful to establish the compulsory disclosure system of environmental information更多还原