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摘要：随着社会经济的快速发展，高速度的城市化进程和人口的快速增长，环境污染问题已经成为当前最重要的不得不解决的问题，例如如今的雾霾、沙尘暴等重大的环境问题，社会对企业环境会计信息披露这方面也更加的重视，但是我国的环境会计信息披露相比于国外来说还是存在着不小的差距，拥有操作空间大，制度不够完备的问题。近些年国内很多学者对这个问题的现状进行了热烈讨论，且分析了上市公司环境会计信息披露质量的现状、发展模式和其影响等方面，并为改进环境会计信息披露体制提出了很多建设性意见。本文主要是对我国上市公司环境会计信息披露质量的现状、发展模式，从利益相关者的角度来进行分析，对目前的状况进行改进和提出相关的建设性意见，从而改善环境会计信息的披露的环境，提高环境会计信息披露的质量，同时也能够为利益相关者的投资指明方向。31050
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毕业论文关键词:环境会计信息；环境披露；会计质量
The quality of environment accounting information disclosure of listed corporation
Abstract：with the rapid development of social economy, high speed of urbanization
and the rapid growth of the population, Environment pollution problem has already become the most important to solve the problem, Such as the recent haze weather, the dust storms and other major environmental problems ，society to the enterprise environment accounting information disclosure is also more attention, but our country's environmental accounting information disclosure is still exists a big gap compared with foreign，it has a large space of operation and the system is not complete. In recent years, the domestic many scholars on the status quo of the problem, and analyzes the environmental accounting information disclosure of listed company quality present situation, development model and its influence, etc., and to improve the environment accounting information disclosure system is put forward many constructive Suggestions. This article will be on the quality of the environment accounting information disclosure of listed companies in our country present situation and development model, is analyzed from the perspective of stakeholders, to improve the current situation, put forward relevant constructive Suggestions, so as to improve the environment of accounting information disclosure of the environment and improve the quality of the environment accounting information disclosure, as well as the investment direction of stakeholders.
Key words: environment accounting information；environment disclosure；accounting quality
目 录
绪论1
一、环境会计信息披露的背景…2
二、环境会计信息披露的意义…3
（一）公司环境会计信息的披露对其自身发展有利…3
（二）公司环境会计信息的披露能保护投资者的利益3
三、上市公司环境会计信息披露质量的现状…5
（一）环境会计信息披露的内容…5
（二）环境会计信息披露的基本方式…5
（三）国外环境会计信息披露的状况…6
（四）国内与国外环境会计信息披露的对比状况6
四、上市公司环境会计信息披露中已存在的问题及原因7
（一）当前模式的探讨…7
（二）公司环境会计信息披露所存在的问题7
1、环境会计信息披露方式不够规范，以非货币性形式为主…8
2、上市公司环境会计信息披露的主动性很差…8
3、信息使用者对高质量的环境会计信息需求不够高8
（三）公司环境会计信息披露问题存在的原因…9
1、环境会计信息披露的理论研究落后且实践不够完善…9
2、利益相关者对环境的会计信息的需求不强烈和迫切…9