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《環(huán)境會(huì)計(jì)信息披露對(duì)企業(yè)環(huán)境成本及環(huán)境收益的影響研究 (1)》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、萬方數(shù)據(jù)ResearchoftheInfluenceofEnvironmentalAccountingInformationDisclosureontheEnterprise’SEnvironmentalCostandEnvironmentalBenefitABSTRACT：ThedevelopmentoftheChineseeconomyhasbeingalwaysguidedbytheextensiveeconomicgrowthmode．111iseconomicmodelofhighinvestmentgrow
2、th，highconsumptionsupportandhighemissionledtoaseriesofenvironmentalproblems．Asthenaturaldisastersoccurred仔equentlyandthesustainabledevelopmentstrategyWasputforward，environmentalinformationbecamefocusforusersoffinancialreport．Environmentalaccountinginformationdis
3、closureaffectedenvironmentalcostandenvironmentalbenefitthroughintermediateadiustvariableofthestakeholder．InthePaper,thestatisticsofenvironmentalinformationdisclosurestateWasmadethroughtheExcelsoftware．Thestatisticsshowedthatthelevelofenterpriseenvironmentalinfor
4、mationdisclosurewasnothigh．Aimedatit，thenecessityandfeasibilitythatenterprisedisclosedenvironmentalaccountinginformationwereanalyzedcombinedwitllwoodenbarreltheory,stakeholdertheory,sustainabledevelopmenttheoryandthetheoryofcostbenefit．Theinfluenceofenvironmenta
5、laccountinginformationdisclosureonenvironmentalcosts．environmentalbenefitsandenvironmentalnetincomewerestudiedbyconstructingvariablesofenvironmentalaccountinginformationdisclosurelevel．environmentalcosts，environmentalnetincomeandSOon．Throughtheempirical，thefollo
6、wingconclusionsweregot：(1)Comparabilityofenvironmentalaccountinginformationdisclosureamongenterprisewasbad，andthedifferencewaslarger．(2)Environmentalaccountinginformationdisclosurehadsignificantlypositivecorrelationwithenvironmentalcostandenvironmentalbenefit．(3
7、)Therewassignificantlynegativecorrelationbetweenenvironmentalaccountinginformationdisclosureandenvironmentalnetincome．Theempiricalresultsrevealedrealreason．Thatwasenthusiasmoftheenterpriseenvironmentalaccountinginformationdisclosurewasnothig}l，anditwasthatenviro
8、nmentalaccountinginformationdisclosurecouldnotbringnetincome．AccordingIII萬方數(shù)據(jù)totheempiricalresults，suggestionswereputforwardfromthestate，bankandotherfinancialinstitut
