我国上市公司环境会计信息披露研究
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摘要
从世界各国环境会计的发展历程看,首先进入实务的是环境会计信息的披露。我国在环境会计的理论研究和实践方面都相对落后,环境会计信息披露是环境会计理论研究的基础,所以,在我国应当将环境会计信息披露作为环境会计研究的切入点。深入开展对企业环境会计信息披露的研究,将不断促进环境会计理论与实务的发展和完善,对于实现企业和社会的可持续发展具有重大意义。
本文将我国上市公司环境会计信息披露作为研究主题,采用定量与定性相结合的研究方法,从环境会计信息披露相关理论入手,对国内外环境会计信息披露现状进行详细的归纳总结,然后提出我国上市公司环境会计信息披露模式:环境会计信息披露的模式可以有环境财务报告和环境报告书两种,环境财务报告是以传统会计为基础进行设计的,包括主表-环境财务表,附表-环境成本支出表、环境绩效考核表和报表附注;而环境报告书的内容不仅包括环境的财务影响信息,还包括企业的大量的非货币性信息,本文更倾向于上市公司采用环境报告书的模式进行环境会计信息披露。接下来本文构建了石油、化学、塑胶、塑料行业上市公司环境会计信息披露指数,并对其影响因素进行了实证检验,分析了实证结果不相关的原因。最后给出完善我国环境会计信息披露的政策建议。
Looking from the development of environmental accounting in the world, it was the disclosure of the environmental accounting information that entered practice at first. The study of environmental accounting and practice are all backward in china, environmental accounting information disclosure is the basis of the study of environmental accounting. so, I suggest it should be regarded as a breakthrough point in environmental accounting research. Further to study on disclosing environmental accounting information in the enterprises will constantly develop and perfect the environment accounting theory and practice, which is significant to realize the enterprises and society sustainable development.
This text regards the environmental accounting information disclosure as the theme of studying of listed companies in china, take the research method of quantitative with qualitative,start from the disclosure of environmental accounting information theory, summary the environmental accounting information disclosure in abroad and domestic detailedly, second to construct the models of listed companies disclosing environmental accounting information in china:the model of disclosing environmental accounting information can take environmental financial report and environmental report and note statements, the first way is design in the basis of traditional accounting,which including the main table-environmental financial table,acctached table-environmental cost expenditure table, environmental performance assessment table and acctached ,and the contents of environmental report not only include financial impaction information of environment,but also include a large of non-monetary information in enterprises,this paper is inclined to take the way of environmetal report in listed companies.next construct environmental accounting information disclosure index in listed companies of petro, chemical,plastic industry in china,take positive test to analyze the factors which influce environmental accounting information disclosure and analyze the reasons of not related.at last,give suggestions to perfact the environmental accounting information disclosure in china.
本文将我国上市公司环境会计信息披露作为研究主题,采用定量与定性相结合的研究方法,从环境会计信息披露相关理论入手,对国内外环境会计信息披露现状进行详细的归纳总结,然后提出我国上市公司环境会计信息披露模式:环境会计信息披露的模式可以有环境财务报告和环境报告书两种,环境财务报告是以传统会计为基础进行设计的,包括主表-环境财务表,附表-环境成本支出表、环境绩效考核表和报表附注;而环境报告书的内容不仅包括环境的财务影响信息,还包括企业的大量的非货币性信息,本文更倾向于上市公司采用环境报告书的模式进行环境会计信息披露。接下来本文构建了石油、化学、塑胶、塑料行业上市公司环境会计信息披露指数,并对其影响因素进行了实证检验,分析了实证结果不相关的原因。最后给出完善我国环境会计信息披露的政策建议。
Looking from the development of environmental accounting in the world, it was the disclosure of the environmental accounting information that entered practice at first. The study of environmental accounting and practice are all backward in china, environmental accounting information disclosure is the basis of the study of environmental accounting. so, I suggest it should be regarded as a breakthrough point in environmental accounting research. Further to study on disclosing environmental accounting information in the enterprises will constantly develop and perfect the environment accounting theory and practice, which is significant to realize the enterprises and society sustainable development.
This text regards the environmental accounting information disclosure as the theme of studying of listed companies in china, take the research method of quantitative with qualitative,start from the disclosure of environmental accounting information theory, summary the environmental accounting information disclosure in abroad and domestic detailedly, second to construct the models of listed companies disclosing environmental accounting information in china:the model of disclosing environmental accounting information can take environmental financial report and environmental report and note statements, the first way is design in the basis of traditional accounting,which including the main table-environmental financial table,acctached table-environmental cost expenditure table, environmental performance assessment table and acctached ,and the contents of environmental report not only include financial impaction information of environment,but also include a large of non-monetary information in enterprises,this paper is inclined to take the way of environmetal report in listed companies.next construct environmental accounting information disclosure index in listed companies of petro, chemical,plastic industry in china,take positive test to analyze the factors which influce environmental accounting information disclosure and analyze the reasons of not related.at last,give suggestions to perfact the environmental accounting information disclosure in china.
引文
11930年在比利时发生的马斯河谷烟雾事件,1931年日本发生的富山事件,1940年发生的洛杉矶光化学烟雾事件,1948年发生的美国多诺拉烟雾事件,1952年发生的伦敦烟雾事件,1953年在日本发生的水俣事件,1955年的日本四日事件,1968年日本九州发生的米糠油事件。
1广东北江镉污染事件、辽宁浑河抚顺段水质酚浓度超标事件、广西红水河天峨段水质污染事件、湖南湘江株洲和长沙段镉污染事件、河南巩义二电厂柴油泄露污染黄河事件、江西赣江水域油轮起火事故污染事件。
2青年报,电子版.http://www.why.com.cn/epublish/node4/node13279/node13280/userobject7ai105280.html
1《非财务信息披露内容与格式要求》
1汤亚莉,陈自力,刘星,李文红.我国上市公司环境会计信息披露状况及影响因素的实证研究.管理世界.2006.1:158-159.
[1]郭晓梅.环境管理会计研究.厦门:厦门大学出版社.2003:p18.
[2]吴柯.多瑙河上漂着层层死鱼--欧洲特大氰化物泄漏实录.青年参考.2000,2,17,第十版.
[3]李祥义.可持续发展战略下绿色会计的系统化研究.会计研究.1998.10:24-28.
[4]The World Commission on Environment and Development.Our Common Future.UNWCED.1987.
[5]王立彦,冯子敏.国际企业环境信息披露与管理启示.经济参考研究.2001.29:32-40.
[6]王杰.日本推行企业环境会计的措施及对我国的启示.财会研究.2003.6:59-61.
[7]耿闪清,方丽娟,王天东.企业环境信息披露研究述评.财会月刊.2007,23:84-85.
[8]李心合,汪艳,陈波.中国会计学会环境会计专题研讨会综述.会计研究2002.1:58-62.
[9]李建发,肖华.我国企业环境报告:现状、需求与未来.会计研究.2002.4:42-50
[10]刘发明.浅论环境会计信息的披露.台声·新视角.2006.1:129-130.
[11]许凤玉,刘建华.关于构建我国环境会计核算体系的探讨.商业会计.2006.4:14-15.
[12]孟凡利.论环境会计信息披露及其相关理论问题.会计研究.1999.4:16-25.
[13]肖维平.环境会计基本理论研究.财会月刊,1999.5:10-11.
[14]耿建新,焦若静.上市公司环境会计信息披露初探.会计研究.2002.1:43-47.
[15]肖华.企业环境报告研究.厦门大学博士学位论文.2001:99-112.
[16]梁小红.探析我国环境会计信息披露的若干问题.福建教育学院学报.2005.7:34-37.
[17]元海菊.浅议我国企业环境会计信息披露.沿海企业与科技.2005.12:85-86.
[18]刘发明.浅论环境会计信息的披露.台声·新视角.2006.1:129-130.
[19]袁广达.中国上市公司环境信息披露理论的构建.中国发展.2004.2:36-41.
[20]孙兴华,王维平.关于在中国实行绿色会计的探讨.会计研究.2000.5:59-61.
[21]王辛平,韩军.建立我国环境会计的探讨.山西财经大学学报.2000.22:82-83.
[22]蔡昌.论环境会计.对外经贸财会.2000.6:6-9.
[23]浙江省教育厅课题组.可持续发展战略下环境会计的系统划研究.审计与经济研究.2001.16:48-50.
[24]储姣,郭金花,刘伏强.独立环境会计报告简介.财会月刊.2003.1:49-50.
[25]李建发,肖华.我国企业环境报告:现状、需求与未来.会计研究.2002.4:47.
[26]张秀英.环境会计信息披露的相关问题探讨.内蒙古财经学院学报.2006.4:90-92.
[27]李雪梅,李朝阳,杨丽琪.企业环境信息披露实证研究.交通财会2003.9:3-5.
[28]孟丽丽.上市公司环境会计信息披露实证分析.证券市场.2003.9:54-56.
[29]李慧.环境会计信息披露:对我国重工制造行业上市公司的实证分析.齐鲁珠坛.2005.2:43-46.
[30]汤亚莉,陈自力,刘星,李文红.我国上市公司环境信息披露状况及影响因素的实证研究.管理世界.2006.1:158-159.
[31]王立彦,李春燕,李维刚.关于企业家环境观念及环境管理的调查分析.经济科学.1997.4:35-40.
[32]王立彦,李春燕,李维刚.我国企业环境会计实务调查分析.会计研究.1998.8:17-23.
[33]陈毓圭.环境会计和报告的第一份国际指南.会计研究.1998.5:4-5.
[34]李静江.企业环境会计和环境报告书.北京:清华大学出版社.2003.7.p60.
[35]邵毅平,高峰.关于我国企业环境绩效信息披露问题的研究.财经论丛.2004.2:50-56.
[36]贾妍妍.环境绩效评价指标体系初探.重庆工学院学报.2004.2:74-76.
[37]Chow,C.,&Wong-Boren,A.Voluntary financial disclosure by Mexican corporations.The Accounting Review,1987.62(3):553-541.
[38]Cooke.An assessment of voluntory disclosure in the annual reports of Japanese corporations.International Journal of Accounting.1999.26:174-189.
[39]Anderson,J&Frankle,A..Voluntary social reporting:An Iso-Beta portfolio analysis.Accounting Review.1980.55:467-479.
[40]Belkaoui,A..The impact of the disclore of the environmental effects of organizational behavior on Financial Management.1976.5:26-31.
[41]Bowman,E.,Strategy,annual reports,andalchemy.California Management Review.1978.20:64-71.
[42]Freedman,M.&Jaggi,B..Pollution disclosures,pollution performance and economic performance.Omega.1982.10:167-176.
[43]Ingram,R.,&Frazier,K..Environmental performance and corporate disclosure.Journal of Accounting Research.1980.18:614-622.
[44]Dierkes,M.&Coppock,R..Europe tries the corporate social report,Business and Society Review.1978.16:21-24.
[45]Trotman,K.,&Bradley,G..,Associationsbe tween social respomsibility disclosure and characteristics.Organizations and Society.1980.6:355-362.
[46]Lang,M.,R.Lundholm.Cross-sectional determinants of analyst ratings of corporatedisclosures.Journal of Accounting Research.1993.31(2):246-271.
[47]Jensen,Michael.Agency costs of free cash flow.corporate and takeovers.American Economics Review.1986.76:323-329.
[48]Fama,Eugene,Michael Jensen.Agency problems and residuals claims.Journal of and Economics.1983b.26:327-349.
[49]Chen J.P.,Charles,Jaggi.B.L.The Association between independent nonexecutive directors family control and financial disclosures.Journal of Accounting and Public Ploicy.2000.12:89-96.
[50]蔡传里,许家林.A.C.利特尔顿的《会计理论结构》.财会月刊.2005.11:52-53.
[51]井上寿枝,西山久美子,清水彩子.环境会计的结构.北京:中国财政经济出社.2003.p5.
1广东北江镉污染事件、辽宁浑河抚顺段水质酚浓度超标事件、广西红水河天峨段水质污染事件、湖南湘江株洲和长沙段镉污染事件、河南巩义二电厂柴油泄露污染黄河事件、江西赣江水域油轮起火事故污染事件。
2青年报,电子版.http://www.why.com.cn/epublish/node4/node13279/node13280/userobject7ai105280.html
1《非财务信息披露内容与格式要求》
1汤亚莉,陈自力,刘星,李文红.我国上市公司环境会计信息披露状况及影响因素的实证研究.管理世界.2006.1:158-159.
[1]郭晓梅.环境管理会计研究.厦门:厦门大学出版社.2003:p18.
[2]吴柯.多瑙河上漂着层层死鱼--欧洲特大氰化物泄漏实录.青年参考.2000,2,17,第十版.
[3]李祥义.可持续发展战略下绿色会计的系统化研究.会计研究.1998.10:24-28.
[4]The World Commission on Environment and Development.Our Common Future.UNWCED.1987.
[5]王立彦,冯子敏.国际企业环境信息披露与管理启示.经济参考研究.2001.29:32-40.
[6]王杰.日本推行企业环境会计的措施及对我国的启示.财会研究.2003.6:59-61.
[7]耿闪清,方丽娟,王天东.企业环境信息披露研究述评.财会月刊.2007,23:84-85.
[8]李心合,汪艳,陈波.中国会计学会环境会计专题研讨会综述.会计研究2002.1:58-62.
[9]李建发,肖华.我国企业环境报告:现状、需求与未来.会计研究.2002.4:42-50
[10]刘发明.浅论环境会计信息的披露.台声·新视角.2006.1:129-130.
[11]许凤玉,刘建华.关于构建我国环境会计核算体系的探讨.商业会计.2006.4:14-15.
[12]孟凡利.论环境会计信息披露及其相关理论问题.会计研究.1999.4:16-25.
[13]肖维平.环境会计基本理论研究.财会月刊,1999.5:10-11.
[14]耿建新,焦若静.上市公司环境会计信息披露初探.会计研究.2002.1:43-47.
[15]肖华.企业环境报告研究.厦门大学博士学位论文.2001:99-112.
[16]梁小红.探析我国环境会计信息披露的若干问题.福建教育学院学报.2005.7:34-37.
[17]元海菊.浅议我国企业环境会计信息披露.沿海企业与科技.2005.12:85-86.
[18]刘发明.浅论环境会计信息的披露.台声·新视角.2006.1:129-130.
[19]袁广达.中国上市公司环境信息披露理论的构建.中国发展.2004.2:36-41.
[20]孙兴华,王维平.关于在中国实行绿色会计的探讨.会计研究.2000.5:59-61.
[21]王辛平,韩军.建立我国环境会计的探讨.山西财经大学学报.2000.22:82-83.
[22]蔡昌.论环境会计.对外经贸财会.2000.6:6-9.
[23]浙江省教育厅课题组.可持续发展战略下环境会计的系统划研究.审计与经济研究.2001.16:48-50.
[24]储姣,郭金花,刘伏强.独立环境会计报告简介.财会月刊.2003.1:49-50.
[25]李建发,肖华.我国企业环境报告:现状、需求与未来.会计研究.2002.4:47.
[26]张秀英.环境会计信息披露的相关问题探讨.内蒙古财经学院学报.2006.4:90-92.
[27]李雪梅,李朝阳,杨丽琪.企业环境信息披露实证研究.交通财会2003.9:3-5.
[28]孟丽丽.上市公司环境会计信息披露实证分析.证券市场.2003.9:54-56.
[29]李慧.环境会计信息披露:对我国重工制造行业上市公司的实证分析.齐鲁珠坛.2005.2:43-46.
[30]汤亚莉,陈自力,刘星,李文红.我国上市公司环境信息披露状况及影响因素的实证研究.管理世界.2006.1:158-159.
[31]王立彦,李春燕,李维刚.关于企业家环境观念及环境管理的调查分析.经济科学.1997.4:35-40.
[32]王立彦,李春燕,李维刚.我国企业环境会计实务调查分析.会计研究.1998.8:17-23.
[33]陈毓圭.环境会计和报告的第一份国际指南.会计研究.1998.5:4-5.
[34]李静江.企业环境会计和环境报告书.北京:清华大学出版社.2003.7.p60.
[35]邵毅平,高峰.关于我国企业环境绩效信息披露问题的研究.财经论丛.2004.2:50-56.
[36]贾妍妍.环境绩效评价指标体系初探.重庆工学院学报.2004.2:74-76.
[37]Chow,C.,&Wong-Boren,A.Voluntary financial disclosure by Mexican corporations.The Accounting Review,1987.62(3):553-541.
[38]Cooke.An assessment of voluntory disclosure in the annual reports of Japanese corporations.International Journal of Accounting.1999.26:174-189.
[39]Anderson,J&Frankle,A..Voluntary social reporting:An Iso-Beta portfolio analysis.Accounting Review.1980.55:467-479.
[40]Belkaoui,A..The impact of the disclore of the environmental effects of organizational behavior on Financial Management.1976.5:26-31.
[41]Bowman,E.,Strategy,annual reports,andalchemy.California Management Review.1978.20:64-71.
[42]Freedman,M.&Jaggi,B..Pollution disclosures,pollution performance and economic performance.Omega.1982.10:167-176.
[43]Ingram,R.,&Frazier,K..Environmental performance and corporate disclosure.Journal of Accounting Research.1980.18:614-622.
[44]Dierkes,M.&Coppock,R..Europe tries the corporate social report,Business and Society Review.1978.16:21-24.
[45]Trotman,K.,&Bradley,G..,Associationsbe tween social respomsibility disclosure and characteristics.Organizations and Society.1980.6:355-362.
[46]Lang,M.,R.Lundholm.Cross-sectional determinants of analyst ratings of corporatedisclosures.Journal of Accounting Research.1993.31(2):246-271.
[47]Jensen,Michael.Agency costs of free cash flow.corporate and takeovers.American Economics Review.1986.76:323-329.
[48]Fama,Eugene,Michael Jensen.Agency problems and residuals claims.Journal of and Economics.1983b.26:327-349.
[49]Chen J.P.,Charles,Jaggi.B.L.The Association between independent nonexecutive directors family control and financial disclosures.Journal of Accounting and Public Ploicy.2000.12:89-96.
[50]蔡传里,许家林.A.C.利特尔顿的《会计理论结构》.财会月刊.2005.11:52-53.
[51]井上寿枝,西山久美子,清水彩子.环境会计的结构.北京:中国财政经济出社.2003.p5.