我国上市公司环境信息披露制度的完善

发布时间：2018-02-21 06:51

本文关键词： 上市公司环境信息法律制度监管体制　出处：《天津大学》2015年硕士论文　论文类型：学位论文

【摘要】：工业革命以来,随着人类征服和改造自然能力的大大提高,社会经济取得迅猛发展。同时,由于人类对自然资源的不合理开采和利用,以及大量未经处理的工业污染的任意排放,人类的生存环境面临日益严峻的威胁。一系列重大的环境灾害事件使人们逐渐从经济快速发展的沾沾自喜中清醒过来。从二十世纪七十年代开始,全球掀起一股环保热潮。企业的生产经营活动是导致资源枯竭、环境污染的主要原因之一。因而环境问题的成败关键在于企业环境管理。环境信息披露是相关监管部门和企业内部管理人员进行环境管理的必要工具。另外,随着大量环境法规的陆续颁布,环境问题对企业的财务状况和经营成果的影响也在日益加大,环境信息披露成为企业利益相关者做出科学决策的重要依据之一,上市公司作为经营管理水平较高的企业,提高上市公司的环境信息披露数量和质量对于促进社会环境的改善及实现证券市场的公平和效率具有非常重要的意义。首先结合我国当前所面临的严峻环境问题、我国企业环境信息披露现状及监管现状提出完善我国上市公司环境信息披露制度的重要性和迫切性。在界定环境信息披露和环境信息披露监管具体内涵基础上,分别从环境知情权理论、环境受托责任论、有效市场假设理论、企业社会责任理论、信息不对称理论、信息供给不足理论出发,对上市公司环境信息披露制度提供理论支持。并通过对美国、英国、日本、欧盟环境信息披露制度的分析,总结各国环境信息披露监管实践经验。在借鉴四国环境信息披露监管实践经验基础上,结合我国实际情况,尝试构建我国上市公司环境信息披露披露体系:即以促进社会可持续发展及实现证券市场的公平和效率为目标,在披露体系运行过程中遵循公开、公平和公正原则、社会可持续发展原则、成本效益原则及一致性原则,形成以政府部门的集中监管为主,充分发挥证券交易所、注册会计师协会、会计师事务所等行业自律组织和企业内部组织的监管作用,并逐步提高社会监管作用,综合运用颁布法规、环境信息披露准则、环境审计及环境审计准则、法律责任、自律监管、社会舆论及市场手段实现对上市公司环境信息披露制度的全方位完善。论文首先阐述了环境信息的具体内涵;在借鉴美、日、欧盟及其典型国家的上市公司环境信息披露监管实践基础上,结合我国的实际情况,尝试提出了完善我国上市公司环境信息披露制度的建议。
[Abstract]:Since the Industrial Revolution, with the great improvement of mankind's ability to conquer and transform nature, the social economy has developed rapidly. At the same time, due to the unreasonable exploitation and utilization of natural resources, And arbitrary emissions of a large amount of untreated industrial pollution, The human living environment is facing an increasingly serious threat. A series of major environmental disasters have gradually awakened people from the complacency of rapid economic development. Since 1970s, There is a wave of environmental protection around the world. The production and management activities of enterprises lead to the depletion of resources. One of the main causes of environmental pollution. Therefore, the key to the success or failure of environmental problems lies in the environmental management of enterprises. Environmental information disclosure is a necessary tool for the relevant regulatory authorities and internal managers of enterprises to carry out environmental management. In addition, With the promulgation of a large number of environmental laws and regulations, the impact of environmental issues on the financial situation and business results of enterprises is also increasing. Environmental information disclosure has become one of the important bases for enterprise stakeholders to make scientific decisions. As an enterprise with a relatively high level of operation and management, a listed company, It is very important to improve the quantity and quality of environmental information disclosure of listed companies in order to improve the social environment and realize the equity and efficiency of the securities market. On the basis of defining the specific connotation of environmental information disclosure and environmental information disclosure supervision, this paper puts forward the importance and urgency of perfecting the environmental information disclosure system of listed companies in China. Starting from the theory of environmental right to know, the theory of environmental fiduciary responsibility, the theory of efficient market hypothesis, the theory of corporate social responsibility, the theory of asymmetric information, the theory of insufficient information supply. To provide theoretical support to the environmental information disclosure system of listed companies. And through the analysis of the environmental information disclosure system in the United States, the United Kingdom, Japan and the European Union, Summing up the practical experience of environmental information disclosure supervision in various countries. On the basis of drawing lessons from the practical experience of environmental information disclosure supervision in four countries, combined with the actual situation of our country, This paper attempts to construct the disclosure system of environmental information of listed companies in China: it aims at promoting the sustainable development of the society and realizing the fairness and efficiency of the securities market, and follows the principles of openness, fairness and fairness in the course of the disclosure system. The principle of sustainable social development, the principle of cost-effectiveness and consistency, the formation of a centralized supervision of government departments to give full play to the stock exchange, the Institute of Certified Public Accountants, The regulatory role of accounting firms and other self-regulatory organizations and internal organizations of enterprises, and gradually improving the role of social supervision, the comprehensive use of laws and regulations, environmental information disclosure standards, environmental audit and environmental audit standards, legal responsibility, Self-regulation, public opinion and market means to improve the environmental information disclosure system of listed companies. Firstly, the paper expounds the specific connotation of environmental information; in reference to the United States, Japan, Based on the practice of environmental information disclosure of listed companies in the European Union and its typical countries, this paper tries to put forward some suggestions on how to perfect the environmental information disclosure system of listed companies in our country based on the actual situation of our country.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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