浅析能源型上市公司环境会计信息披露
Analysis of Environmental Accounting Information Disclosure of Listed Energy Companies

随着我国经济的快速发展，环境问题也日益凸显，人口的迅速增长使得自然资源不断被开发利用，可利用资源正逐渐减少。环境恶化所导致的大气污染、沙漠化等都会直接或间接地给人类社会造成一定的危害，所以人们不得不更加重视环境问题。本文从基本概念出发，主要阐述能源型上市公司环境会计信息披露的内容、方式及质量；然后通过对相关数据的分析来揭示环境会计信息的披露现状，从中发现披露存在的主要问题；接着本文从内外两个方面来解读环境会计信息披露质量的影响因素；最后针对问题从公司、政府、社会三个层面提出相应的优化建议并得出了相关的结论。
With the rapid development of China’s economy, environmental problems are increasingly prominent, the rapid growth of population makes natural resources continue to be exploited and utilized, available resources are gradually reduced. Air pollution and desertification caused by environmental deterioration will directly or indirectly cause certain harm to human society, so people have to pay more attention to environmental problems. Starting from the basic concept, this paper mainly expounds the content, way and quality of environmental accounting information disclosure of energy listed companies. Then through the analysis of the relevant data to reveal the current situation of environmental accounting information disclosure, found the main problems existing in disclosure; then this paper from the internal and external aspects of the interpretation of environmental accounting information disclosure quality factors; Finally, in view of the problem from the company, government, society three levels of the corresponding optimization suggestions and draw relevant conclusions.