我国林业上市公司环境会计信息披露研究

【关键词】:林业;;上市公司;;环境信息;;会计信息披露;;监督机制
【摘要】:本文以2009—2012年我国沪深两市A股林业上市公司为样本,通过对其环境会计信息披露的现状进行统计分析发现,目前我国林业上市公司的环境会计信息披露比例不高、方式不统一、内容不全面。本文从建立健全环境信息披露制度、加强环境会计理论研究、完善环境信息披露监督机制以及重视环境会计领域专业人才培养等方面提出相应的政策建议。
Samples of this paper are A-share listed lorestry companies in Shanghai Stock Market and Shenzhen Stock Market from 2009 to 2012.Alter statistic analysis and research on status quo of their environmental accounting information,this paper finds out that at present,listed forestry companies in China are characterized by low proportion of environmental accounting information disclosure,non-unified information disclosure way and incomplete information disclosure content.Therefore,this paper hrings forward corresponding eountermeasures and suggestions such as establishing and improving environmental information disclosure systems,strengthening environmental accounting theoretical researches,improving supervisory mechanism of environmental information disclosure and attaching importance to professional talent training in the field of environmental accounting,so as to provide a basis to improve and enhance environmental accounting information disclosure level of listed forestry companies in China.