石化行业上市公司环境信息披露变化趋势研究

发布时间：2018-03-04 05:21

本文选题：石化行业上市公司　切入点：环境信息披露　出处：《浙江师范大学学报(社会科学版)》2015年05期 　论文类型：期刊论文

【摘要】：文章以石化行业上市公司在2008~2013年间披露的年报和相关独立报告为研究对象,采用关键字检索和手工统计的方法,运用描述性统计分析方法和规范研究方法发现,中国石化行业上市公司环境信息的披露比例连续6年(2008~2013)呈现上升趋势;披露的内容也呈现连续增长的态势;在披露的模式上仍未达到统一标准,独立方式披露环境报告的比例下降;在披露的形式上多以定性为主,定量或量性结合的形式的比例呈现轻微的下降趋势。当前石化行业上市公司环境信息披露的局限性表现在:披露信息的质量较低,降低了信息的使用价值;披露模式不规范,缺乏可比性;披露未经审计,可靠性得不到保障;披露形式以定性为主,缺乏实质性内容。最后提出了加强上市公司环境信息披露的对策建议:加强公司相关人员的环保意识和社会责任感,健全中国环境信息披露的相关法规制度,加强公司环境信息披露的审计工作,建立环境信息质量监督体系。
[Abstract]:This paper takes the annual report and related independent reports disclosed by listed companies in petrochemical industry from 2008 to 2013 as the research object, adopts the method of keyword retrieval and manual statistics, uses descriptive statistical analysis method and normative research method to find out. The proportion of environmental information disclosure of listed companies in the Chinese petrochemical industry has shown an upward trend for 6 consecutive years, and the contents of the disclosure have also shown a trend of continuous growth; the mode of disclosure has not yet reached the unified standard. The proportion of independent disclosure of environmental reports has declined; the form of disclosure is mostly qualitative, At present, the limitation of environmental information disclosure of listed companies in petrochemical industry is that the quality of disclosure information is low, which reduces the use value of information, and the disclosure mode is not standardized. Lack of comparability; unaudited disclosure and lack of assurance of reliability; disclosure in a qualitative manner, Finally, the paper puts forward the countermeasures and suggestions to strengthen the disclosure of environmental information of listed companies: to strengthen the environmental awareness and social responsibility of the relevant personnel of the company, and to improve the relevant laws and regulations on environmental information disclosure in China. Strengthen the audit of environmental information disclosure and establish environmental information quality supervision system.
【作者单位】：浙江师范大学经济与管理学院;
【分类号】：F426.72

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