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本文在对青海省上市公司招股说明书以及2013、2014年年报、社会责任报告中披露的环境会计信息进行整理分析的基础上,选取环境信息披露指数进行描述性统计以衡量环境会计信息披露的水平。结果显示,环境会计信息披露当前情况并不乐观,存在披露定性信息比重较大、披露内容分散且不统一、信息相关性与实用性较差等诸多问题。本文结合青海地区的环境特殊性,提出了相应的几点建议。
Based on the analysis of the environmental accounting information disclosed in the prospectus of listed companies in Qinghai Province and the annual reports in 2013 and 2014 and the social responsibility report, this paper selects the environmental information disclosure index for descriptive statistics to measure the level of environmental accounting information disclosure. The results show that the current situation of environmental accounting information disclosure is not optimistic. There are many problems such as disclosure of large proportion of qualitative information, fragmentation and inconsistency of disclosure content, poor information relevance and practicability. Based on the particularity of the environment in Qinghai, this article puts forward some corresponding suggestions.