论我国上市公司环境信息披露法律制度

发布时间：2018-06-30 04:08

本文选题：环境信息 + 信息披露制度　；参考：《中国海洋大学》2011年硕士论文

【摘要】：长期以来,我国缺乏环境资源保护的意识,使经济快速发展的同时资源浪费,环境污染等各种环境问题突显出来,这一现状要求我们在经济发展的同时,注重环境保护,以达到社会经济的可持续发展。环境保护的外在压力和公众环保意识的逐渐提高要求我国企业对外披露环境信息,使社会公众能够从各个途径了解和促进企业的环保行为。信息披露是社会公众获取企业环境信息的最主要渠道,对于市场双方主体均具有重要意义,由此,信息披露制度成为相关学科研究的重要领域。现有的学术研究中尽管有大量的信息披露制度的研究,包括经济学者、环境学者从会计学、环境科学等角度进行了大量的实证研究,但从法学角度对建立和完善企业环境信息披露制度的研究却很少,少有的一些研究也很少深入到立法规范层面。我国面临的环保压力和企业环境信息的重要作用,要求我们进行企业环境信息披露法律规范方面的研究。结合我国信息披露的现状,上市公司是我国经济运行中最具发展优势的群体,具有相对完善的企业组织形式和较规范的信息披露机制。对上市公司环境信息披露进行深入研究,对建立和完善我国上市公司环境信息披露法律制度具有重要意义。本文由解读环境信息和环境信息披露的涵义着手,解析上市公司环境信息披露的的法理理论,指出我国上市公司进行环境信息披露的重要性和必要性;然后,解析了国际组织和主要国家上市公司环境信息披露制度的立法规范和实践,认识到国内立法和实践环节的缺失点。最后,落脚于我国上市公司环境信息披露的现状,提出构建我国上市公司环境信息披露法律制度的设想。本文的创新之处在于:(一)结合金融学、环境法和证券法知识,从法律层面解析了环境信息和环境信息披露的涵义和价值基础。(二)从环境受托责任论、环境知情权理论、利益相关者理论及信息不对称理论分析了上市公司环境信息披露法律制度的法理基础。(三)借鉴国际组织和主要国家的实践,并在分析我国上市公司环境信息披露的现状的基础上,从环境信息披露的对象、内容、模式、途径和配套制度等方面提出了建立我国上市公司环境信息披露法律制度的具体设想。
[Abstract]:For a long time , our country lacks the consciousness of environmental resources protection , makes the economy develop rapidly , resources waste , environmental pollution and other environmental problems emerge , this situation calls for us to pay attention to environmental protection at the same time of economic development , so as to reach the sustainable development of the social economy . The external pressure of environmental protection and the gradual improvement of public environmental protection consciousness demand that Chinese enterprises disclose the environment information to the outside , so that the public can learn and promote the environmental protection behavior of enterprises from various ways .

The information disclosure is the most important channel for the public to acquire the information of the enterprise environment , and the information disclosure system becomes an important field in the research of the relevant disciplines . In the current academic research , although there are a lot of research on the information disclosure system , including the economic scholar and the environmental scholar from the angle of accounting , environmental science , etc .

On the basis of the present situation of information disclosure in our country , listed companies are the most developing groups in our country ' s economic operation , and have relatively perfect corporate organizational form and more standardized information disclosure mechanism . In - depth study on the disclosure of environmental information of listed companies is of great significance to the establishment and improvement of the legal system of the disclosure of environmental information of listed companies .

Based on the definition of environmental information and environmental information disclosure , this paper analyzes the theory of environmental information disclosure in listed companies , points out the importance and necessity of the disclosure of environmental information of listed companies in China , and then analyzes the legislative norms and practices of the environmental information disclosure system of listed companies in China and realizes the missing points of domestic legislation and practice . Finally , it puts forward the idea of constructing the legal system of environmental information disclosure of listed companies in China .

Based on the analysis of the current situation of environmental information disclosure in China ' s listed companies , the paper puts forward the concrete idea of establishing the legal system of the disclosure of the environmental information of listed companies from the aspects of environmental information disclosure , contents , modes , approaches and supporting systems .
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91;D922.68

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