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| 我国化工行业上市公司环境会计信息披露问题研究 摘 要 随着经济的快速发展，环境问题从各方面进入人们的视线并引起广泛议论。重污染行业的生产活动成为政府管控的重中之重。然而，政府方面也是刚刚接触并不了解，对于环境会计信息披露如何进行还没有具体规划，只是颁布一些规范环境会计信息披露的法律法规，这从根本上不能解决问题。一些企业不愿意进行环境会计信息披露，意愿度不高。政府部门没有一套完整的关于环境会计信息披露的实施体系，很难调动企业的积极性。 化工行业作为重污染行业之一，要承担一定的社会责任。本文从模式和内容两个角度为切入点分析环境会计信息披露的问题。接着利用定量分析法对我国化工行业上市公司2016-2020年的相关数据进行研究。通过年度报告、社会责任报告和招股说明书等报告，对环境会计信息披露的内容和模式进行纵横比较，找到问题所在并提出优化建议。 关键词：化工行业，信息披露，环境会计，上市公司 Abstract With the rapid development of economy, environmental problems from various aspects into the line of sight of people and caused widespread discussion The production of heavy pollution industry activities become the government's top priority control However, the government is also don't know, just contact,environmental accounting information disclosure on how to do have no detailed plan,just some specifications issued by the environment accounting information disclosure laws and regulations, this cannot fundamentally solve the problem Some companies are not willing to environmental accounting information disclosure, and intend to degree is not high The government does not have a complete about the implementation of the environmental accounting information disclosure system, it is difficult to arouse the enthusiasm of the enterprise. As one of heavy pollution industry, chemical industry to bear certain social responsibilities In this paper,from two Angle as the breakthrough point analysis mode and content of environmental accounting informationdisclosure Then using quantitative analysis method for the chemical industry in our country relevant data oflisted companies from 2016 to 2020 were studied Through the annual report on the social responsibility report and the prospectus, the environmental accounting information disclosure content and pattern of vertical and horizontal comparison, find the problem and put forward the optimization advice. Key words: chemical industry, information disclosure,environmental accounting, listed companies |
