Research on environmental accounting information disclosure in public companies

被引：0
|
作者：
Lin, Yan [1 ]
机构：
[1] Hebei Financa Univ, Dept Accounting, Baoding, Peoples R China
来源：
PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON SOCIAL SCIENCE AND TECHNOLOGY EDUCATION (ICSSTE 2015) | 2015年 / 18卷
关键词：
Public company; environmental accounting; information disclosure;
D O I：
暂无
中图分类号：
G40 [教育学];
学科分类号：
040101 ; 120403 ;
摘要：
Traditional financial accounting is lack of measurement of enterprise environmental resources, environmental liability and environmental costs and confirmation of business environmental gains or losses. The development of environmental accounting and establishment of environmental information disclosure system is imperative. Therefore, data of eight large pollution industries 32 public companies from 2008 to 2013 are selected. Then current situation of environmental accounting information disclosure in public companies is analyzed from two aspects which are prospectus and annual reports. Existing problems and their causes are studied deeply. Some suggestions for perfecting the environmental accounting information disclosure system in listed companies are put forward finally.
引用
收藏
页码：922 / 925
页数：4
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