环境会计信息披露

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

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 .

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

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 .

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 .

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 .

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 .

从环境会计信息披露相关理论入手，对国内外环境会计信息披露现状进行详细的归纳总结。

Start from the disclosure of environmental accounting information theory , summary the environmental accounting information disclosure in abroad and domestic in detail .

其次，分析评价我国环境会计信息披露的制度体系，并对我国环境会计信息披露实务现状进行研究。

Secondly , it analyzes and evaluates the institutional system of environmental accounting information disclosure , and research on the situation of the practice .

最后，在第六部分提出了一些完善我国环境会计信息披露的建议。

Finally , in the sixth section , the article presents a number of proposals on how to improve Chinese environmental accounting information disclosure status .

其次本文就美、日两国环境会计信息披露的情况进行了研究，总结了它们在企业环境会计信息披露方面的经验与特色。

Secondly , this paper analysises the practice of the disclosure of environmental accounting information in U.S. and Japan , summarizes their experiment and characteristics .

目前，我国的环境会计信息披露还处于起步阶段，无论是理论上还是实践中，都存在很多问题。

At present , environmental accounting information disclosure in our country is at an initial stage . There are many problems both in theory and practice .

结果还表明，公司规模、盈利水平及公司成长性对环境会计信息披露指数具有正相关关系。

Regression consequence demonstrates that the scale of the company , profit ability , the growth and place are positively relate to environment accounting information disclosure .

第二章，从经济学的角度对环境会计信息披露的必要性进行了剖析。

In chapter two , it deals with the necessity of disclosure of environmental information in terms of economics , including supply and demand concerns theory ;

说明我国污染行业上市公司环境会计信息披露的现状和影响因素，揭示了我国污染行业的上市公司在环境会计的信息披露上存在着很大的问题，并提出相应的改进意见。

Our heavy pollution of the listed company in environmental accounting information disclosed that there are a lot of problems and put forward some suggestions for improvement .

借鉴美国环境会计信息披露研究者已有的研究经验，结合本国实际情况，作者对我国重污染行业上市公司环境会计信息披露提出了一些建议。

At the end , the essay gives suggestions to the environmental disclosure of heavy pollution industry in China according to the results of environmental disclosure research in US .