我国企业环境会计信息披露问题研究.txt

鎴戝浗浼佷笟鐜浼氳淇伅鎶湶闂鐮旂 銆銆鎽?瑕侊細鐜浼氳淇伅鎶湶鏄紒涓氶噰鐢竴瀹氭柟寮忓悜浼氳淇伅浣跨敤鑰呮彁渚涚幆澧冧細璁俊鎭殑浼氳琛屼负銆傜幆澧冧細璁俊鎭姭闇叉槸鎴戝浗缁忔祹鍙寔缁彂灞曞拰瀵瑰寮鏀剧殑蹇呯劧瑕佹眰銆備絾鐩墠鎴戝浗鐜浼氳淇伅鐨勬姭闇茬己涔忕悊璁烘寚瀵煎拰閰嶅鐨勬硶寰嬫硶瑙勶紝鐜浼氳淇伅鎶湶褰紡娆犵粺涓銆傛墍浠紝搴旂鏋佹帹杩涚幆澧冧細璁悊璁哄拰鏂规硶鐨勭爺绌讹紝鍔犲己鐜绔嬫硶锛岀粺涓鎶湶妯紡锛屾弧瓒崇幆澧冧細璁俊鎭娇鐢呯殑闇姹傘?銆銆鍏抽敭璇嶏細鐜浼氳锛涗俊鎭姭闇诧紱闂锛涘缓璁?銆銆涓浘鍒嗙被鍙凤細F235 鏂囩尞鏍囧織鐮侊細A 鏂囩珷缂栧彿锛?673-291X锛?014锛?7-0267-02 銆銆杩戝勾鏉紝闅忕潃鍏悆淇濇姢鐜鐑疆鐨勫叴璧凤紝浜轰滑瓒婃潵瓒婂叧娉幆澧冮棶棰橈紝鐜璧勬簮鐨勪繚鎶拰鍒敤宸叉垚涓哄叧绯诲埌浜虹被鐢熷瓨鍜屽彂灞曠殑閲嶅璇鹃銆傜洰鍓嶆垜鍥界幆澧冧細璁澶勪簬璧锋闃舵锛岀幆澧冧俊鎭姭闇蹭綋绯诲皻涓嶅畬鍠勶紝瀛樺湪鐫璁稿闂锛屾棤娉曟弧瓒充紒涓氬埄鐩婄浉鍏宠呯殑淇伅闇姹傦紝鍏紬瑕佹眰浼佷笟鎶湶鐜浼氳淇伅鐨勬剰璇嗕篃涓嶆柇澧炲己銆傜幆澧冧細璁俊鎭姭闇插埗搴殑瀹屽杽鏃渶瑕佹硶寰嬬殑鎸囧鍜屼繚璇侊紝鍙堥渶瑕佹斂搴滃拰甯傚満鐨勭洃绠傜幇闃舵鎬渶缁撳悎鎴戝浗鐨勫浗鎯呭拰浼佷笟鐨勫疄闄呮儏鍐碉紝鍊熼壌瑗挎柟鍙戣揪鍥藉鐜浼氳鐨勭粡楠岋紝鎺储涓鏉傚悎鎴戝浗鐜浼氳淇伅鎶湶鐨勯亾璺?銆銆涓銆佺幆澧冧細璁俊鎭姭闇茬殑鍐呮兜 銆銆鐜浼氳鎶婁笌缁忔祹娲诲姩鏈夊叧鐨勭幆澧冧笌鑷劧璧勬簮闂绾冲叆缁忔祹鏍哥畻浣撶郴銆傜幆澧冧細璁俊鎭槸鎸囧叧浜庝紒涓氱殑鐜淇濇姢銆佹薄鏌撻槻娌讳笌娑堥櫎銆佺幆澧冭祫婧愬埄鐢互鍙婁笌鐜鏈夊叧鐨勫叾浠栬储鍔俊鎭紝涓嶅寘鎷紒涓氱殑闈炶储鍔幆澧冧細璁俊鎭傚湪鐜浼氳棰嗗煙锛岄鍏堣繘鍏疄鍔殑鏄幆澧冧細璁俊鎭姭闇诧紝鍗虫姭闇蹭紒涓氬悇绉嶆椿鍔鐜浜敓褰卞搷鐨勪俊鎭傜幆澧冧細璁俊鎭姭闇叉槸鐜浼氳宸綔鐨勬渶缁堟垚鏋滐紝涔熸槸鐜浼氳鏍哥畻浣撶郴涓渶閲嶈鐨勯儴鍒嗭紝鏄浗瀹跺湪杩涗竴姝慨璁細璁硶锛屽埗瀹氱幆澧冧細璁噯鍒欏拰鐜浼氳鍒跺害鐨勫熀纭涓婏紝鏄庣瑙勫畾浼佷笟搴斿綋鎶湶鐨勭幆澧冧細璁俊鎭紝浼佷笟閲囩敤涓瀹氭柟寮忥紝鍚戠幆澧冧細璁俊鎭娇鐢呮彁渚涚幆澧冧細璁俊鎭殑浼氳琛屼负銆傝繘琛岀幆澧冧細璁俊鎭姭闇诧紝鎻鐜璧勬簮鐨勫埄鐢儏鍐靛拰鐜姹煋鐨勬不鐞嗘儏鍐碉紝鏄不鐞嗙幆澧冮棶棰樼殑蹇呯劧瑕佹眰銆?銆銆浜屻佹垜鍥界幆澧冧細璁俊鎭姭闇茬殑蹇呰鎬?銆銆锛堜竴锛夌幆澧冧細璁俊鎭姭闇叉槸鎴戝浗缁忔祹鍙寔缁彂灞曠殑蹇呯劧瑕佹眰 銆銆杩戝勾鏉紝浼撮殢鎴戝浗甯傚満缁忔祹鐨勯珮閫熷彂灞曪紝鐢熸佺郴缁熷鍘诲钩琛紝鑷劧鐣屼笉鏂彂鍑虹绉嶄护浜烘媴蹇殑璀姤銆傜敱浜庢垜鍥介暱鏈熷拷瑙嗚祫婧愬拰鐜鐨勮鍋匡紝瀵硅祫婧愮殑鑰楃敤涓嶈繘琛屾姌鏃紝鏃犳硶閫氳繃姝父鐨勬笭閬撳幓淇濇姢鍜岀鐞嗚祫婧愶紝鏇存棤娉曞鍏跺啀鐢熷拰鏇挎崲锛屽彧鏄祫婧愮殑鑰楃敤閲忛愬勾鍓锛屾湁闄愮殑璧勬簮瀛橀噺閫愬勾閿愬噺锛岀敋鑷虫灟绔紝閫犳垚鍥芥皯缁忔祹鐨勮櫄鍋囧闀匡紝瀵艰嚧绉瀬鍙寔缁彂灞曡兘鍔涗笅闄嶃?銆銆锛堜簩锛夌幆澧冧細璁俊鎭姭闇叉槸姝琛噺鍥芥皯缁忔祹鐢熶骇鎬诲煎拰浼佷笟鐢熶骇鎴愭湰鐨勫熀纭 銆銆鎸夌収浼犵粺浼氳鏍哥畻妯紡锛屼笉璁轰粠瀹忚鐨勮搴繕鏄粠寰鐨勮搴兘娌湁灏嗙幆澧冭祫婧愮撼鍏牳绠椾綋绯昏寖鍥村唴銆備粠瀹忚瑙掑害鐪嬶紝浼犵粺鐨勭粡娴庢牳绠楁湭鑳藉皢鐜璧勬簮鐨勬秷鑰楀拰琛伩鍒楀叆鍥芥皯缁忔祹鏍哥畻浣撶郴锛屼粠鑰屼娇寰楀浗姘戠敓浜诲肩瓑缁忔祹鎸囨爣澶辩湡锛涗粠寰瑙掑害鐪嬶紝浼佷笟鐢变簬娌湁鑰冭檻鍏朵骇鍝佺敓浜粰绀句細閫犳垚鐨勫悗鏋滐紝浣垮緱浼佷笟蹇借绀句細鎴愭湰鑰屽彧鏄叧蹇冨疄闄呮垚鏈紝璧勪骇璐熷鸿瀵归儴鍒嗙幆澧冭礋鍊烘湭浣滅璁紝鍒鼎琛腑鍚屾牱鏈璁紒涓氶噰鍙栫幆澧冩不鐞嗘帾鏂藉彂鐢熺殑鏀嚭锛屾渶缁堝鑷翠俊鎭娇鐢呬笉鑳藉瑙傝瘎浠蜂紒涓氱殑璐姟鐘跺喌鍜岀粡钀垚鏋溿?銆銆锛堜笁锛夌幆澧冧細璁俊鎭姭闇叉槸寮哄寲鐜繚鎰忚瘑鐨勯渶瑕?銆銆鐜浼氳涓嶅悓浜庝紶缁熺殑浼氳妯紡锛屽畠涓诲紶灏嗘暣涓浼氱敓浜儏鍐靛拰鐩稿簲鐨勭敓鎬佺幆澧冮兘鍙嶆槧鍒颁細璁俊鎭腑鍘伙紝瑕佸鐜璧勬簮鎹熻椼佺幆澧冧繚鎶敮鍑恒佺幆澧冭祫婧愭敹鐩婄瓑杩涜鍏潰鎶湶銆傝繖灏变細淇冧娇浼佷笟鍦拷姹傜粡娴庢晥鐩婄殑鍚屾椂涔熸敞閲嶅叾瀵圭幆澧冧骇鐢熺殑褰卞搷锛屽彲浠伩鍏嶄紒涓氱洸鐩拷姹傜粡娴庢晥鐩娿?銆銆锛堝洓锛夌幆澧冧細璁俊鎭姭闇叉槸瀵瑰寮鏀剧殑缁忔祹鐜鐨勯渶瑕?銆銆鍦腑鍥界幇琛屼細璁埗搴腑锛屽皻鏈缓绔嬭捣鐩稿叧鐨勭幆澧冧細璁牳绠椾綋绯汇傝繖绉嶇幇鐘讹紝涓鏂归潰涓嶈兘婊冻浼氳鍥介檯鍖栫殑瑕佹眰锛屾湁纰嶄簬浼氳鐨勫浗闄呴棿浜祦涓庡悎浣滐紝涓嶈兘鍚戝鍥芥姇璧勮呮彁渚涙垜浠殑鐜淇伅锛涘彟涓鏂归潰锛岀敱浜庢垜鍥芥病鏈夌浉鍏崇幆澧冧細璁噯鍒欙紝鎵浠氨寰堥毦琛噺澶栧浗鎶曡祫鏈烘瀯瀵规垜鍥界幆澧冪殑鐮村潖绋嬪害锛屼互鍙婄瀹氫负淇濇姢鐜鑰屽簲閲囧彇鐨勬帾鏂姐傞殢鐫鍏悆缁忔祹鐨勪竴浣撳寲锛屼负浜嗕娇浼氳鎶湶鐨勪俊鎭叿鏈夌浉鍏虫拰鍙瘮鎬紝閫傚簲浜槗鍥界殑鐜繚瑕佹眰锛屼紒涓氬氨蹇呴瑕佹姭闇茬幆澧冧細璁殑淇伅銆?銆銆涓夈佹垜鍥戒紒涓氱幆澧冧細璁俊鎭姭闇茬殑鐜扮姸鍙婂瓨鍦殑闂 銆銆锛堜竴锛夌幆澧冧細璁俊鎭姭闇茬己涔忕悊璁烘寚瀵?銆銆浼氳鐞嗚鐨勫畬鍠勭搴洿鎺奖鍝嶄細璁疄鍔殑杩涜銆傛垜鍥藉鐜浼氳鐨勭悊璁虹爺绌惰捣姝緝鏅氾紝鍩烘湰涓婅繕澶勪簬鎺储闃舵锛屽皻鏈舰鎴愬畬鏁寸殑鐞嗚浣撶郴涓庡畾鍨嬬殑瀹炶返妯紡銆傚悓鏃讹紝鐢变簬鐜浼氳鏂规硶浣撶郴鐨勫鍏冨寲銆佹牳绠楀璞殑澶嶆潅鍖栵紝浣垮緱闇瑕佺敤璐竵璁噺銆佹姭闇茬殑鐜璧勪骇涓庤礋鍊恒佺幆澧冩垚鏈笌鏀剁泭绛変俊鎭己涔忓叿鏈夊彲鎿嶄綔鎬殑鏂规硶锛屽鑷村綋鍓嶇幆澧冧細璁己涔忎笌瀹炲姟鐩哥粨鍚堢殑鐞嗚鏀偣锛屽叾缁撴灉鏄幆澧冧細璁疄鍔病鏈夌浉搴旂殑鐞嗚鎸囧锛岀幆澧冧細璁俊鎭姭闇插嚭鐜扮洸鐐广?銆銆锛堜簩锛夌幆澧冧細璁俊鎭姭闇茬己涔忓彲鎿嶄綔鎬殑浼氳鍑嗗垯 銆銆鍦幆澧冧細璁爺绌朵腑锛岀幆澧冧細璁俊鎭姭闇叉槸鏈鏃繘鍏疄鍔鍩熺殑銆備絾鍙戝睍鑷充粖浠嶆病鏈夊彲鍏卞悓鎺彈鐨勪笓涓氭爣鍑嗐傛墍浠紝灏界鎴戝浗涓浜涗紒涓氬凡缁忔剰璇嗗埌鐜浼氳鐨勯噸瑕佹紝涔熸湁鎶湶鐜淇伅鐨勫姩鏈猴紝浣嗛仐鎲剧殑鏄幆澧冧細璁殑鐮旂杩樺仠鐣欏湪鐞嗚鐮旂鍒濈骇闃舵锛岃繕鏈舰鎴愬叿澶囧彲鎿嶄綔鎬殑浼氳鍑嗗垯锛岃繕涓嶈兘婊冻瀹炲姟宸綔鐨勮姹傘?銆銆锛堜笁锛夌幆澧冧細璁俊鎭姭闇茬己涔忛厤濂楁硶寰嬫硶瑙?銆銆鎴戝浗褰撳墠鐨勩婄幆澧冧繚鎶硶銆嬪拰銆婁細璁硶銆嬪鐜浼氳淇伅鐨勬姭闇查棶棰樺彧瀛楁湭鎻愶紱灞炰簬娉曡灞傞潰鐨勩婂浗瀹剁獊鍙戠幆澧冧簨浠跺簲鎬妗堛嬶紙2006锛夊垵姝瀹氫簡閲嶅鐜浜嬩欢鐨勪俊鎭鐞嗕笌鍙戝竷锛屼絾鏈舰鎴愯緝瀹屾暣鐨勪綋绯伙紱灞炰簬瑙勭珷灞傞潰鐨勩婁笂甯傚叕鍙哥幆澧冧俊鎭姭闇叉寚鍗楋紙寰佹眰鎰忚绋匡級銆嬶紙2010锛夈併婁紒涓氱幆澧冩姤鍛婁功缂栧埗瀵煎垯銆嬶紙2011锛夛紝寮濮嬭鑼冧紒涓氱幆澧冧俊鎭姭闇茬殑鍐呭涓庢柟寮忥紝浣嗗叾鎺箍搴旂敤瀛樺湪涓瀹氬眬闄愭紱灞炰簬鍒跺害灞傞潰鐨勩婁笂甯傚叕鍙哥幆澧冧俊鎭姭闇叉寚寮曘嬶紙2008锛変粎瑙勫畾瓒呮爣浼佷笟闇瑕佸澶栧叕甯冪幆澧冩暣鏀逛俊鎭紝骞朵笖鍙槸鏄庣閮垎鎶湶鍐呭锛屽叾浠栦紒涓氳嚜鎰挎姭闇层傝繖浜涜鑼冨湪淇伅鎶湶涓讳綋銆佹姭闇茶寖鍥淬佹姭闇插唴瀹瑰強寮哄埗鎬柟闈粛瀛樺湪杈冨灞闄愭紝闅句互褰垚瀵逛紒涓氬叿鏈夋硶寰嬬害鏉熷姏鐨勭幆澧冧俊鎭姭闇叉硶瑙勩? 銆銆锛堝洓锛夌幆澧冧細璁俊鎭姭闇插舰寮忔瑺缁熶竴 銆銆鎹皟鏌樉绀猴紝浼佷笟鐩墠鐜浜嬮鐨勬姭闇蹭富瑕佹湁5绉嶆柟寮忥細骞村害鎶憡锛涘唴閮伐浣滀細璁褰曪紱鍗曠嫭鎶憡锛涘寘鍚簬浼氳鎶闄勬敞锛涘寘鍚簬钁簨闀挎姤鍛娿傝屾姭闇叉柟寮忔病鏈夊摢涓绉嶅崰缁濆浼樺娍锛岃鐜板嚭杈冧负澶嶆潅鐨勫眬闈?銆銆鍥涖佸畬鍠勬垜鍥戒紒涓氱幆澧冧細璁俊鎭姭闇茬殑瀵圭瓥寤鸿 銆銆锛堜竴锛夊姞寮虹幆澧冧細璁悊璁哄拰鏂规硶鐨勭爺绌?銆銆鐩墠鐨勭幆澧冧細璁疄鍔己涔忕浉搴旂殑鐞嗚浣滄寚瀵硷紝浠庤屽鑷寸幆澧冧細璁疄鍔搷浣滅殑鐩蹭粠鎬紝鍥犳锛岃鍔犲己鐜浼氳鐞嗚鍜屾柟娉曠殑鐮旂銆備細璁悊璁虹爺绌跺簲鍔涙眰瑙喅璇稿璁噺銆佹垚鏈璁瓑鍩烘湰鐞嗚闂锛岀獊鐮寸幆澧冧細璁閲忎笂鐨勯殰纰嶏紝閫夋嫨鍚堢悊鐨勮褰曟爣鍑嗭紝閲囧彇姝鐨勮閲忔柟娉曚粛鐒舵槸浠婂悗鐜浼氳鐞嗚鐮旂鐨勯噸涓箣閲嶃傚彟涓涓叧閿殑闂灏辨槸鐜浼氳鏍哥畻鐨勬姤鍛婁綋绯伙紝鍦储鍔姤鍛婁腑鍏呭垎鎶湶鐜淇伅锛岃鑼冨叿浣撶殑鎶湶浜嬮锛屾弧瓒崇浉鍏崇殑鐜浼氳淇伅浣跨敤鑰呯殑闇瑕侊紝绐佺牬鐜浼氳淇伅鎶湶涓殑闅滅銆?銆銆锛堜簩锛夊姞寮虹幆澧冪珛娉曪紝鍒跺畾鐜浼氳淇伅鎶湶鐨勪細璁噯鍒?銆銆鍏锋湁娉曞緥鏁堝簲鐨勭幆澧冧俊鎭姭闇插眰娆綋绯诲簲鍒嗕负娉曞緥銆佹硶瑙勩佽绔犲拰鍒跺害绛夈傚缓璁敱璇佺洃浼氥佺幆淇濋儴鍜屽浗鍔櫌鍔炲叕鍘呯瓑閮棬鑱斿悎鍙戝竷鏈夊叧涓婂競鍏徃鐜淇伅鍏紑浜嬮锛岃缁嗚瀹氭姭闇蹭富浣撱佸悇琛屼笟蹇呰鎶湶鎸囨爣涓庨夋嫨鎶湶鎸囨爣銆佺幆澧冧笓闂姤鍛婃姭闇叉柟寮忋佸唴瀹逛互鍙婅缁嗙搴紝寮哄埗浼佷笟鎶湶鏈夊叧鐜淇伅銆?銆銆浼氳鍑嗗垯鏄細璁伐浣滅殑鍑嗙怀锛屽洜姝紝鍒跺畾鐜浼氳鍜屼俊鎭姭闇插噯鍒欙紝瀵逛簬瑙勮寖鍜屾帹骞跨幆澧冧細璁伐浣滃叿鏈夐噸瑕佹剰涔夈傚浗瀹剁珛娉曟満鍏冲拰鐩稿叧鐨勬斂搴滆亴鑳介儴闂繀椤诲湪鐜版湁鐜鍜屼細璁殑娉曞緥娉曡鍩虹涓婏紝鍒跺畾鍋叏鐨勭幆澧冧細璁噯鍒欏拰鍏锋湁鍙搷浣滄殑瀹炴柦鍑嗗垯锛屼娇鐜浼氳鏈夋硶鍙緷锛屾湁绔犲彲寰?銆銆锛堜笁锛夐夋嫨绉戝鐨勭幆澧冧細璁俊鎭姭闇叉寮?銆銆浼氳淇伅鐨勮浇浣撴槸浼氳鎶憡锛屽洜姝細璁姤鍛婂簲澧炲姞鐜淇伅鎶湶鍐呭锛岄噰鍙栦富琛姞闄勮鐨勬寮忥紝骞朵笖瀹氭姭闇插拰瀹氶噺鎶湶鐩哥粨鍚堟姭闇层傚畾鎬姭闇蹭富瑕佹彮绀轰紒涓氶偅浜涢毦浠噺鍖栫殑鐜浜嬮鍜屼紒涓氱殑鐜缁晥锛屽彲浠噰鐢浉搴旀姤琛殑闄勬敞褰紡锛屼篃鍙槑纭湴褰垚鐙珛鐨勬姤鍛娿傚畾閲忔姭闇蹭富瑕佹姤鍛婃湁鍏充紒涓氱幆澧冭祫浜佺幆澧冭垂鐢佺幆澧冭礋鍊哄拰鐜鏁堢泭鐨勬暟閲忥紙閲戦锛夊彉鍔儏鍐碉紝閫氳繃缂栧埗鐜浼氳鎶憡鎶湶浼佷笟鐜璧勬枡銆傛牴鎹垜鍥戒細璁疄鍔腑鐨勫疄闄呮儏鍐碉紝鍙湪鍘熸湁鐨勮储鍔姤琛腑澧炲姞鏈夊叧鐜浼氳鐨勮祫鏂欍傛瘮濡傦紝澧炲姞鈥滅幆澧冧細璁祫浜礋鍊鸿鈥濓紝鐢潵鎻浼佷笟鍦敓鎬佺幆澧冧繚鎶柟闈殑璧勪骇銆佽礋鍊哄強鎵鏈夎呮潈鐩婄殑鐘跺喌锛涘鍔犫滅幆澧冧細璁埄娑鈥濓紝鐢潵鎻浼佷笟鍦敓鎬佺幆澧冧繚鎶柟闈墍鍙栧緱鐨勬敹鐩婏紱澧炲姞鈥滅幆澧冧細璁垚鏈鈥濓紝鐢潵鎻浼佷笟鍦敓鎬佺幆澧冧繚鎶柟闈墍鏀嚭鐨勫悇椤圭浼氭垚鏈拰璐圭敤銆傚彟澶栵紝杩樺彲浠氳繃鐜浼氳鎶闄勬敞鐨勫舰寮忔彮绀轰紒涓氱殑鐜繚鎺柦瀵逛紒涓氱洰鍓嶄互鍙婃湭鏉殑鐜板疄褰卞搷鍜屾垨鏈夊奖鍝嶇瓑鍐呭銆?銆銆锛堝洓锛夊姞寮哄鐜浼氳鎶湶淇伅鐨勫叏鏂逛綅鐩戠潱 銆銆浼佷笟浠庤嚜韬埄鐩婂嚭鍙戯紝寰寰瀛樺湪涓嶄細鍏潰銆佸瀹炴姭闇插璧勬簮鐜鐨勭浼氳矗浠诲饱琛屾儏鍐电殑鍙兘鎬紝鑰岀浼氬叕浼楄姹備紒涓氱幆澧冧細璁俊鎭姭闇插叿鏈夊悎娉曟佸叕鍏佹拰涓璐傚洜姝紝搴斿姞寮烘斂搴滄湁鍏抽儴闂拰绀句細涓粙鏈烘瀯浠強绀句細鍏紬鐨勭洃鐫紝鍖呮嫭琛屾斂绠悊銆佺