企业环境会计信息披露影响因素研究——来自中国化工类上市公司的经验证据

运用实证研究方法，从公司财务会计视角分析了公司财务治理因素对于上市公司自愿性环境会计信息披露的影响。以中国化工行业2003-2005年的上市公司相关数据进行检验，分析结果表明，规模较大、盈利能力较好的公司更倾向于披露环境会计信息，但总体自愿性不高。社会现实说明，发展环境会计更需要建立强制性环境会计信息披露制度，使其有法可依，这样才有利于建立和谐社会及经济的可持续发展。

Research on Influential Factors on Disclosure of Environmental Accounting Information——Practical Data from Public Listed Companies in the Chemical Products Industry in China

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.