经济问题
經濟問題
경제문제
On Economic Problems
2014年
5期
118~121
,共null页
上市公司 绿色财务 信息披露
上市公司 綠色財務 信息披露
상시공사 록색재무 신식피로
listed companies ; green finance ; disclosure of information
信息披露是政府、投资者和债权人等利益关系人了解上市公司经营业绩和财务状况的有效途径。面对日益突出的资源环境问题，企业披露自然资源利用和环境污染治理等绿色财务信息显得日趋重要。以沪市954家上市公司2012年度发布的年度报告为样本，研究了上市公司绿色财务信息披露的现状，总结了上市公司绿色财务信息披露存在的问题，并针对存在的问题提出对策措施。
信息披露是政府、投資者和債權人等利益關繫人瞭解上市公司經營業績和財務狀況的有效途徑。麵對日益突齣的資源環境問題，企業披露自然資源利用和環境汙染治理等綠色財務信息顯得日趨重要。以滬市954傢上市公司2012年度髮佈的年度報告為樣本，研究瞭上市公司綠色財務信息披露的現狀，總結瞭上市公司綠色財務信息披露存在的問題，併針對存在的問題提齣對策措施。
신식피로시정부、투자자화채권인등이익관계인료해상시공사경영업적화재무상황적유효도경。면대일익돌출적자원배경문제，기업피로자연자원이용화배경오염치리등록색재무신식현득일추중요。이호시954가상시공사2012년도발포적년도보고위양본，연구료상시공사록색재무신식피로적현상，총결료상시공사록색재무신식피로존재적문제，병침대존재적문제제출대책조시。
Disclosing information is an effective wayand creditors to understand the listed companies. Beingfor people related benefits such as government, investorsfaced with more and more serious problems about resourceand environment, it is more and more important for enterprises to disclose the green financial information about theirusage of natural resources and their measures on environment pollution. This paper is studied on the case of the an-nual reports of 954 listed companies of Shanghai Stock published in 2012. It researches the present situation of thedisclosure of the green financial information of listed companies and summarizes the problems on it. According tothe existing problems, green accounting rules are established and green financial information is revealed solely.
