| 我国上市公司环境信息披露的运行机制探析 |
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| 引用本文： | 刘文婧,宁淑媛.我国上市公司环境信息披露的运行机制探析[J].泰山学院学报,2009,31(5):91-94. |
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| 作者姓名： | 刘文婧 宁淑媛 |
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| 作者单位： | 1. 泰山学院,经济管理系,山东,泰安,271021
2. 南开大学,经济学院,天津,300071 |
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| 摘 要： | 反观我国上市公司环境信息披露现状，并不是某一个方面出现了问题，而是整个机制的建设、完善问题。本文首先阐述了上市公司环境信息披露运行机制的涵义，然后对我国目前的遥行机制进行分析、评价，由此提出建立和完善我国上市公司环境信息披露运行机制的框架。
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| 关 键 词： | 环境信息 运行机制 生成系统 对外报告系统 |
A Study on the Operational System of the Environmental Information Disclosure in the Chinese Listed Companies |
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| LIU Wen-jing,NING Shu-yuan.A Study on the Operational System of the Environmental Information Disclosure in the Chinese Listed Companies[J].Journal of Taishan University,2009,31(5):91-94. |
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| Authors: | LIU Wen-jing NING Shu-yuan |
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| Institution: | LIU Wen -jing, NING Shu -yuan ( 1. Department of Economies and Managament, Taishan University, Tai＇an 271021 ; 2. Institute of Economies , Nankai University,Tianjing 300071, China) |
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| Abstract: | Reflecting on the current status of the environmental information disclosure in Chinese listed companies. We find that it is not a problem concerning one aspect, but one which involves the development and improvement of the whole accounting mechanism. This paper, at the first place, presents the definition of the optional system of the environmental information disclosure in the listed companies. Then, it analyses and evaluates the present operation of the system in our country. Based on the research, we consequently put forward the general structure of how to establish and perfect the current optional system. |
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| Keywords: | Environmental information Optional system Generation system External reporting system |
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