上市公司环境会计信息披露相关问题的分析与研究——以山西西山煤电股份有限公司为例 终稿.pdf

上市公司环境会计信息披露相关问题的分析与研究 ——以山西西山煤电股份有限公司为例 摘 要 改革开放以来，中国经济飞速进步，随之而来的是各类环境问题的出现及加重。 传统经济发展过程中往往会通过牺牲环境来获取经济利润，企业为了赢得更多利润， 忽略了环境的污染与治理，这也是环境问题日益加重的主要原因。煤炭企业属于高污 染行业，必须积极主动地对环境会计信息进行披露，同时利益相关者对于煤炭业企业 进行环境会计信息披露的呼声也日渐高涨。 在这个背景下，我采用文献分析法、规范研究法、个案研究法等，通过对环境会 计信息披露的策略、内容、形式的分析，结合山西西山煤电股份有限公司环境会计信 息披露中存在的问题，提出加强政府部门强力推动、完善环境会计信息披露体系、加 强上市公司环境会计建设、深化环境会计信息披露理论的发展和创新等的建议。 关键词：重污染行业；上市公司；环境会计；信息披露 I Analysis and Research on Environmental Accounting Information Disclosure of Listed Companies --Take Xishan Coal and Electricity Power as an Example Abstract Since the reform and opening up, Chinas economy has made rapid progress, followed by the emergence and aggravation of various environmental problems. In the process of traditional economic development, economic profits are often obtained by sacrificing the environment. In order to win more profits, enterprises ignore environmental pollution and governance, which is also the main reason for the increasing environmental problems. Coal enterprises belong to the high-pollution industry, so they must take the initiative to disclose environmental accounting information. At the same time, stakeholders are increasingly calling for the disclosure of environmental accounting information of coal industry enterprises. In this context, I adopt literature analysis, normative study method and case study method, based on the strategy of environmental accounting information disclosure, content, form the analysis of the combination of Shanxi Xishan Coal and Electricity Power Co., Ltd the problems existing in the environmental accounting information disclosure, strengthening the government force, impr