环境会计信息披露体系问题研究.pdfVIP

环境会计信息披露体系问题研究 －以食品饮料行业上市公司为例 摘 企业环境会计信息披露是当代会计的发展潮流，其还是对传统会计的辅助 部分，但是其理论体系以及现实模式发展水平不高，其在国内的发展依旧位于 发展早期，需要有关人员开展后续的分析。国内上市企业环境会计信息披露体 制在加快上市企业披露社会责任信息部分发挥了积极的作用，但是在规则体系、 制度内容、监管体制与机制等方面还存在着一定的问题，有待于改进和完善。 本文通过文献研究法，数据分析法这两种主要方式主要对食品饮料产业上市企 业近期环境会计信息披露状况开展探究，结合五个典型的具体企业进行分析我 国食品饮料类上市公司环境会计信息披露的情况，并针对我国食品饮料类上市 公司环境会计信息披露存在的问题分析原因，从多个角度、多个层面提出了改 进和完善我国食品饮料类上市公司环境会计信息披露的相关对策与建议。 关键词：环境会计；信息披露；上市公司 Abstract Enterprise environmental accounting information disclosure is the development trend of modern accounting is an effective complement to traditional accounting, but its theoretical basis and practice model is not perfect, its development in China is only in the initial stage, to be further studied and discussed. The environmental accounting information disclosure system of listed companies in our country has played a positive role in promoting the disclosure of social responsibility information of listed companies, but there are still some problems in the rules system, system content, supervision system and mechanism, which needs to be improved and perfected. Based on the analysis of environmental accounting information disclosure in recent years by the listed companies of food and beverage industry, this paper analyzes the environmental accounting information disclosure of Chinese food and beverage listed companies by combining five typical specific enterprises with the two methods of literature research and data analysis. This paper puts forward some countermeasures and suggestions to improve and perfect the environmental accounting information disclosure of Chinese food and beverage listed companies from multiple perspectives and multiple aspects, according to the reasons of the