实施绿色经济政策与企业环境信息披露问题探讨.docVIP

实施绿色经济政策与企业环境信息披露问题探讨 绿色经济GREEN ECONOMY实施绿色经济政策与企业环境信息披露问题探讨周一虹 张鲜华 陈文文（兰州商学院 会计学院，兰州 738#00469900046990）摘要：国家环境保护部与银监会、保监会、证监会联合实施绿色经济政策——“绿色信贷”、“绿色保险”、“绿色证券”，针对企业在环境方面的表现，银行会实施不同的信贷决策，保险公司会制定不同的承保方案，证券监管部门会在企业申请上市和再融资方面实施不同的政策。银行的信贷决策、保险公司的承保方案和证券监管部门的监管政策都会对企业的经营发展产生影响，这就要求企业加强环境信息披露。绿色经济政策为环境信息披露目前存在的问题提供了一些解决途径，并为环境信息披露提供了带有压力的外部环境，因此，企业要从各方面逐步完善环境信息披露。关键词：环境信息；信息披露；绿色信贷；绿色保险；绿色证券Study on Implementing Environmentally Sound Economic Policies and Disclosing Environmental Information by EnterprisesZHOU Yihong, ZHANG Xianhua, CHEN Wenwen(Accounting School, Lanzhou University of Financial and Economic, Lanzhou 73#00469900046990, China)Abstract: Green credit，Green Insurance and Green Securities, these environmentally sound economic policies, were jointly launched by Ministry of Environmental Protection (MEP), China Banking Regulatory Commission (CBRC), China Insurance Regulatory Commission (CIRC) and China Securities Regulatory Commission (CSRC)1. There policies aim to improve compliance with environmental regulations by restricting access to commercial credit of Chinese companies, by requiring polluting enterprises to buy policies for their projects against the risk of possible environmental pollution, or by making it harder for polluters to raise capital. These policies are seen as effective ways of solving environmental issues, requiring listed companies to disclose more information about their environmental records. Therefore, such companies are facing pressure to disclose more environmental information, improving the tracking and transparency of information on environmental disclosure problems.Key words: environmental information; information disclosure; green credit; green insurance; green securities随着社会经济的发展，环境问题日益突出，引起了人们境污染责任保险制度的路线图，这是继“绿色信贷”后所实施的普遍关注。而环境污染大多是由于企业的生产经营活动造的第二项绿色经济政策——“绿色保险”。2#00469902月25日，成的，企业是污染物的主要制造者。企业的环境污染问题不国家环境保护部发布《关于加强上市公司环保监管工作的指导仅对其自身的生存发展造成威胁，而且对整个社会也造成了意见》，从事火电、钢铁、水泥、电解铝行业，以及跨省经营巨大的恶劣影响。因此，一系列环境