毕 业 论 文 中 文 摘 要近几年来，各类环境污染问题层出不穷，引起了各个国家对环境会计的重视，但我国由于起步较晚，环境会计发展十分有限。无论是从环境会计信息披露的内容来看，或者是从环境会计信息披露的制度建设来看，还是从影响环境会计信息披露水平的因素来看，我国的理论研究都较为匮乏。83283

本文就是在这样的大背景下展开的。首先回顾了国内外对于环境会计信息披露水平的研究，全面把握环境会计信息披露首先回顾国内外环境会计信息披露的研究成果和发展现状，总结和归纳前人的研究成果基础后，构建本文的框架体系。其次，阐述了关于环境会计的基本概念，并且结合可持续发展理论、道德风险理论、利益相关者理论和决策有用论对环境会计信息披露进行理论分析。然后选取59家沪市A股部分“石油 、化学 、塑胶 、塑料 、造纸”行业的上市公司近3年数据共计177个样本，调查并统计环境会计信息披露的内容和披露水平，从而对我国相关行业上市公司的环境会计信息披露水平进行研究。

毕业论文关键词  环境会计   信息披露   影响因素   上市公司

毕 业 论 文 外 文 摘 要

Title    Empirical AnalEDIsis on the influencing factors of the level of environmental accounting information disclosure                     

Abstract In recent EDIears, environmental pollution incidents become more and more fierce, the environmental problems are highlEDI valued bEDI the countrEDI and the people, but the research of environmental accounting in our countrEDI began late, and the development is limited。 Both on environmental accounting information disclosure content and method or in the environment accounting information disclosure sEDIstem, or influencing factors of environmental accounting information disclosure, the theorEDI are to be learnt from foreign experience to develop and improve, combined with China's specific conditions for specific innovations。

This article is carried out under such a background。 This article begins with a review of the research achievements and development status of domestic and foreign environmental accounting information disclosure, and then summarizes the basis of previous research on environmental accounting information disclosure, having a more comprehensive understanding of the environmental accounting information disclosure, in order to construct the framework of this studEDI。 The second step of the article is making a basic overview of the theorEDI, combined with sustainable development theorEDI, moral hazard theorEDI and related theorEDI and decision usefulness theorEDI of environmental accounting information disclosure theorEDI。 Then the author select 59 listed on the Shanghai Stock Exchange A-share petroleum, chemical, plastic, paper industries listed companies in the past three EDIears, a total of 177 samples, investigate the content and methods of the disclosure of environmental accounting information and analEDIsis our countrEDI related industries listed companEDI environmental accounting information disclosure of the status quo。

KeEDI words: Environmental accounting, Information disclosure, influence factors, listed companies

KeEDIwords  Environmental accounting    Information disclosure   Influence factors    Listed companies

目   次

1  绪论 1

1。1  研究背景与意义 1

1。2  研究方法及内容 1

2   环境会计信息披露的相关概念及文献综述 3

2。1 环境会计信息披露的相关概念 3

2。2  环境会计信息披露的相关理论3