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1、AbstractEnvironmentisavaluableresource,environmentaccountingisoneofthemainfactorstostrengthenenvironmentalmanagement,oftheworld'sattention.Withtherapiddevelopmentofeconomicconstructioninourcountry,theenvironmentproblemincreasinglyprominent,environmentalprotectionandecologicalconstructionismo
2、reandmoreseveresituation,inrecentyears,environmentalproblemsareagainandagaintotheforefront,causethethinkingofhumanbeings.Enterprisesasthemainstayofpromotingeconomicdevelopment,hasunshirkablesocialresponsibilityintheenvironmentalpollution.Accordingtorelateddepartment,productionandbusinessoper
3、ationactivitiesoftheenterpriseisthemainpollutionsources,theenvironmentalpollutioncausedbytheenterpriseupto80%ofpollutantsinnaturalresources.Implementationenvironmentfulldisclosureofaccountinginformation,notonlycanreflecttheenterpriseindailyproductionandbusinessoperationactivitiesinvolvedinen
4、vironmentalmatters,butalsotopromoteenterpriseftindamentallytransformationofthemodeofeconomicdevelopment,enhancecorporatesocialresponsibility,establishabettercorporateimage.Governmentagencies,thepublicandinvestorsoncorporatedisclosureofenvironmentalaccountinginformationdemandisalsomoreandmore
5、intense,theenterpriseenvironmentaccountinginformationdisclosurenotonlycanmakethesidestomaketherightdecisions,butalsocanpromotethesustainabledevelopmentofeconomy,theconstructionofecologicalcivilizationbetterhomes.BecauseisthemainbodyofChina'senvironmentalaccountinginformationdisclosureofliste
6、dcompanies,sothispapertakeslistedcompaniesastheresearchobject，theaboveintroductionandanalysisofthetheoreticallevel,basedontheShanghaiandShenzhentwocity50listedcompaniesassamplesofheavypollutionindustrystatisticalanalysis,basedontheannualreportsofsamplecompaniestodisclose,socialresponsibility
7、reports，，目錄躲研宄背景及意義研究背景研究意義文獻(xiàn)綜述國(guó)外文獻(xiàn)綜述國(guó)內(nèi)文獻(xiàn)綜述文獻(xiàn)綜合評(píng)述研宄內(nèi)容及思路研宄方法研宄的創(chuàng)新之處基本概念及相關(guān)理論闡述基本概念的界定環(huán)境會(huì)計(jì)環(huán)境會(huì)計(jì)信息披露環(huán)境會(huì)計(jì)信息披露的特征相關(guān)理論基礎(chǔ)可持續(xù)發(fā)展理論社會(huì)責(zé)任理論環(huán)境價(jià)值理論外部性理論我國(guó)上市公司環(huán)境會(huì)計(jì)信息披露存在的問(wèn)題及原因分析我國(guó)上市公司環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀樣本選取及數(shù)據(jù)來(lái)源我國(guó)上市公司環(huán)境會(huì)計(jì)信息披露比例我國(guó)上市公司環(huán)境會(huì)計(jì)信息披露形式我國(guó)上市公司環(huán)境會(huì)計(jì)信息披露內(nèi)容我國(guó)上市公司環(huán)境會(huì)計(jì)信息
