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| 化工行业上市公司环境信息披露质量评价 摘要：中国改革开放以来的粗放型经济发展模式，在带来经济增长的同时，也带来了许多的环境问题，例如空气污染，水污染、固体废弃物的污染等等。而这些环境问题已经逐渐开始影响人们的生活，因此企业环境会计信息披露也引起了社会各界的重视。本文选取重污染行业中具有代表性的化工行业为样本，通过因子分析法，研究目前化工行业环境会计信息披露的质量，并对具体的企业提出相应的建议。 关键词：环境信息 信息披露 重污染 化工行业 Abstract: the extensive economic development mode since China's reform and opening-up has brought economic growth, but also brought many environmental problems, such as air pollution, water pollution, solid waste pollution and so on. And these environmental problems have gradually begun to affect people's lives, so the disclosure of enterprise environmental accounting information has also attracted the attention of the community. This paper selects the representative chemical industry in the heavy pollution industry as the sample, studies the quality of environmental accounting information disclosure in the chemical industry through factor analysis, and puts forward corresponding suggestions for specific enterprises. Key words: environmental information; information disclosure; heavy pollution; chemical industry |
