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The Improvement Of Environmentalal Accounting Information Disclosure Of Our Country's Listed Companies

Posted on:2009-03-01Degree:MasterType:Thesis
Country:ChinaCandidate:P DuanFull Text:PDF
GTID:2189360275470671Subject:Law
Abstract/Summary:PDF Full Text Request
Industrialization and rapid progress in science and technology have substantially promoted economic development,and have caused serious damage to the ecological environment, environmental problem has become one of the world's hot spot issues.According to some related materials,the overriding reason of environmental pollution is the production and operation activities of companies.With the development of society,the popularity of environmental protection concept and the imperatival of environmental accounting,as the greatest source of pollution, companies are necessary to reflect the influence of environmental activities on companies and disclosure the information of environmental accounting in order to the companies themselves and satisfy the requirement of the related stakeholders.However,different company belongs to different industry,which has different scale,different benefit and different environmental problem,so it's unsubstantial to improve the environmental accounting information disclosure of all kinds of companies,Against this background,because of listed companies'characteristics,which have better internal system and practice,it's quite natural that they become the pioneer to be studied. Therefore, listed companies are the thesis'research object.The thesis summarizes some basic concepts and their relation,and illustrates the significance of companies'environmental accounting information disclosure,then the thesis explains the current situation, existing problems and reasons of environmental accounting information disclosure of listed companies,thirdly the article explains the necessity and feasibility of listed companies'environmental accounting information disclosure,at last the thesis put forward some advices about perfecting the environmental accounting information disclosure of listed companies on two grounds.
Keywords/Search Tags:Listed companies, Environmental accounting information, Environmental accounting information disclosure
PDF Full Text Request
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