环境会计信息

论交通运输业会计的特殊性构建交通运输业环境会计信息的思考

Reflection on Constructing Environmental Accounting Information for Traffic and Transportation Industry

第二部分，介绍了四种与环境会计信息披露密切相关的基础理论，正是这几种理论为环境会计信息披露的发展奠定了基础。

The second part , introduce the theory of environmental accounting information disclosure .

利益相关者要求高污染企业进行环境会计信息披露的呼声越来越高。

Stakeholder requirements high pollution enterprise environment accounting information disclosed growing calls .

企业环境会计信息披露问题研究

Research on the Disclosure of Information on Enterprise Environmental Accounting

构建建筑行业环境会计信息的思考

Reflections on Constructing Environmental Accounting Information in Building Trades

环境会计信息与信息使用者的理性分析

Rational Analysis on Environmental Accounting Information and its Users

企业组织变迁、环境会计信息披露与政府管制之间具有相应的逻辑关系。

Legitimacy theory would help to study the motivation of disclosing environmental accounting information .

第二，对我国环境会计信息披露模式的构建进行研究。

Secondly , this paper researched the construction of environmental accounting information disclosure mode .

我国钢铁类上市公司环境会计信息披露研究

The Environmental Accounting Information Disclosure of Our Country 's Iron and Steel Listed Companies

因此研究环境会计信息披露具有十分重要的理论意义。

Therefore , the research of environmental accounting information disclosure has great theoretical significance .

关于环境会计信息披露的设想

Assumptions on the Information Disclosure of Environmental Accounting

其具体目标是提供环境会计信息和利用环境会计信息。

Whose specific target was to provide and use the information of environmental accountants .

企业环境会计信息披露行为研究&基于信号传递的分析

Research on Information Disclosure in Corporate Environmental Accounting & Based on the Analysis of Signaling

本文从制度体系和实务出发，介绍了国内外环境会计信息披露的情况。

This part introduces the situation of the foreign and domestic environmental accounting information disclosure .

环境会计信息披露模式。

The disclosure of enterprise environmental information .

首先，对国内外环境会计信息披露的情况进行了文献综述。

Firstly , the domestic and foreign environment accounting information has been listed on the summary .

企业的环境会计信息披露作为环境会计研究的切入点，也一再受到人们的普遍关注。

As the cutting point of environmental accounting study , the enterprise environmental accounting information disclosure attracts our attention .

其次，笔者介绍了美国、日本、欧洲在环境会计信息披露上的经验。

Then I describe the advantages of the United States , Japan , European countries in environmental accounting information disclosure .

企业则因为缺乏政府以外的约束力，披露环境会计信息的动力有限。

Because of lack of limitation out of government , the enterprises have limited impetus to disclose environmental accounting information .

最后提出，环境会计信息披露是研究环境会计的切入点。

Finally , it proposes that the disclosure of environmental information is the breakthrough point to study the environmental accounting .

而所披露的环境会计信息一方面目标过于狭隘，即这些信息主要是为政府服务的。

Furthermore the objective of environmental accounting information disclosure is so narrow ; usually these information are mainly for government services .

环境会计信息模式三是当前我国环境会计信息披露比较现实、理想的模式。

At present information announcing three modes are the realistic and ideal choice in environmental accounting information announcing of our country .

第五部分提出构架环境会计信息报告体系的配套支持性建议。

Part ⅴ: Put forward some suggestions in order to ensure the effective implementation of the system of environment accounting reporting .

作为会计理论研究热点之一，环境会计信息披露才刚刚起步。

As one of the spots of accounting theory research , the study on environmental accounting information disclosure has just begun .

本部分在第三部分的基础上分析企业在披露环境会计信息时存在的问题，并对其原因进行了深入探究。

This part analyzes the problems on the basis of part three and carries on the thorough analysis to the reason .

对我国上市公司环境会计信息披露影响因素进行研究有利于企业自身的发展和可持续发展战略在我国的实施。

To disclosure the environmental accounting information is conducive to the development of company and the sustainable development strategy in China .

在此背景下，本文对钢铁类上市公司的环境会计信息披露进行研究，具有一定的现实意义。

In this background , the study for the disclosure of environmental accounting information of listed companies has certain practical significance .

第四章环境会计信息披露影响因素分析的内容中，首先根据相关的理论基础和前人研究提出了七个假设。

First of all , seven hypotheses are put forward according to the related theory foundation and the predecessors ' study .

谨希望通过本文的论述，对我国上市公司环境会计信息披露体系的建立和完善提供有益的参考。

The author hopes to offer instructive reference for establishing and consummating Chinese listing companies ' environmental accounting information disclosure system .

第三部分则简要分析了环境会计信息披露问题中涉及的相关理论以及这些理论与环境会计信息披露中的关系。

Then the next part makes a brief analysis of relevant theory , which is involved in the environmental disclosure issues .