| 6,075 | 273 | 22 |
| Downloads | Citas | Reads |
To construct company environmental accounting system for social environment sustainable development,this article starts with the examination empirically of the impact of specific corporate financial regulation factors on the voluntary disclosure of information of listed companies in chemical industry in China from 2003 to 2005,take the percept of corporate accounting.The results of the statistical analysis shows that large companies with more profit behave better in disclosing environmental information.But not many companies disclosed this information voluntarily.It's necessary to enforce compulsory disclosure system of environmental information,which is important to sustainable development in Harmonious Society.
[1]郝东明.循环经济理论研究评述[J].西安财经学院学报,2007(11):48-51.
[2]王忠民,任保平,魏玮.可持续发展理论的经济学反思[J].西北大学学报(哲学社会科学版),2002(3):5-8.
[3]高煜.产权、资源利用与中国的可持续发展——可持续发展理论的经济学反思[J].西北大学学报(哲学社会科学版),2006(1):56-59.
[4]许家林,蔡传里.中国环境会计研究回顾与展望[J].会计研究,2004(1):87-92.
[5]George Gamble,Kathy Hsu,Cynthia Jackson,et al.Environmental disclosure accounting,in annual reports:internationalperspective[J].The International Journal of accounting,1996(3):293-331.
[6]王立彦,尹春艳,李维刚.中国企业环境会计实务调查分析[J].会计研究,1998(8):17-23.
[7]肖淑芳,胡伟.中国企业环境信息披露体系的建设[J].会计研究,2005(3):47-52.
[8]Cowen,Scott S,Ferrari,Linda B,et al.The Impact of Corporate Characteristics on Social Responsibility Disclosure:atypology and frequency-based analysis accounting[J].Organizations and Society,1987(12):111-122.
[9]Shane P B,Spicer H H.Market response to environmental information produced outside the firm[J].The AccountingReview,1983(8):521-538.
[10]郭志刚.社会统计分析方法——SPSS软件应用[M].北京:中国人民大学出版社,2006:202-203.
[11]Chee W.Chow,Adrian Wong-Boren.Voluntary financial disclosure by mexican corporations[J].The Accounting Review,1987(7):533-541.
[12]Hossain M,Perera M H B,Rahman A R.Voluntary disclosure in the annual reports of New Zealand companies[J].Journalof International Financial Management&Accounting,1995(3):69-87.
[13]Depoers.A cost-benefit analysis of voluntary disclosure:some empirical evidence from French listed companies[J].The Eu-ropean Accounting Review,2000(2):245-263.
[14]Eng L L,Mak Y T.Corporate governance and voluntary disclosure[J].Journal of Accounting and Public Policy,2003(22):325-345.
[15]颜卫忠.环境质量综合评价模型研究[J].统计与信息论坛,2004(3):32-34.
Basic Information:
China Classification Code:F426.7;F406.7;F224
Citation Information:
[1]ZHANG Jun-rui1,GUO Hui-ting1,JIA Zong-wu2,LIU Dong-lin1 (1.School of Management,Xi'an Jiaotong University,Xi'an 710049,China,2.School of Accounting,Xi'an University of Finance and Economics,Xi'an 710061,China).Research on Influential Factors on Disclosure of Environmental Accounting Information——Practical Data from Public Listed Companies in the Chemical Products Industry in China[J].Journal of Statistics and Information,2008,No.92(05):32-38.
Fund Information:
国家社会科学基金《资产结构、资产流动性与企业价值研究》(07BY025);; 西安交通大学“985工程”二期建设项目《经济转型及可持续发展环境下组织创新与控制的行为及机制研究》(07200701)
2008-05-10
2008-05-10