CAJ | 학술논문

文章以石化行业上市公司在2008～2013年间披露的年报和相关独立报告为研究对象，采用关键字检索和手工统计的方法，运用描述性统计分析方法和规范研究方法发现，中国石化行业上市公司环境信息的披露比例连续6年（2008～2013）呈现上升趋势；披露的内容也呈现连续增长的态势；在披露的模式上仍未达到统一标准，独立方式披露环境报告的比例下降；在披露的形式上多以定性为主，定量或量性结合的形式的比例呈现轻微的下降趋势。当前石化行业上市公司环境信息披露的局限性表现在：披露信息的质量较低，降低了信息的使用价值；披露模式不规范，缺乏可比性；披露未经审计，可靠性得不到保障；披露形式以定性为主，缺乏实质性内容。最后提出了加强上市公司环境信息披露的对策建议：加强公司相关人员的环保意识和社会责任感，健全中国环境信息披露的相关法规制度，加强公司环境信息披露的审计工作，建立环境信息质量监督体系。
문장이석화행업상시공사재2008～2013년간피로적년보화상관독립보고위연구대상，채용관건자검색화수공통계적방법，운용묘술성통계분석방법화규범연구방법발현，중국석화행업상시공사배경신식적피로비례련속6년（2008～2013）정현상승추세；피로적내용야정현련속증장적태세；재피로적모식상잉미체도통일표준，독립방식피로배경보고적비례하강；재피로적형식상다이정성위주，정량혹량성결합적형식적비례정현경미적하강추세。당전석화행업상시공사배경신식피로적국한성표현재：피로신식적질량교저，강저료신식적사용개치；피로모식불규범，결핍가비성；피로미경심계，가고성득불도보장；피로형식이정성위주，결핍실질성내용。최후제출료가강상시공사배경신식피로적대책건의：가강공사상관인원적배보의식화사회책임감，건전중국배경신식피로적상관법규제도，가강공사배경신식피로적심계공작，건립배경신식질량감독체계。
Based on annual reports and related independent reports of listed companies of the petrochemi-cal industry from 2008 to 2013,and using the methods of keyword search,manual statistics,descriptive statis-tics analysis and normative research,this paper found that the proportions of environmental information disclo-sure of listed companies of China’s petrochemical industry had been rising for six years(2008-2013)contin-uously;there were continuous growth in contents of disclosure;there was no unified standard for disclosure modes,and the proportions of independent environmental report declined;qualitative disclosures had been given priority to,and the ratios of quantitative or of the combination of quantitative and qualitative disclosure showed a trend of slight decline. The following are the current limitations:the disclosure quality is low,which has reduced the value of information;disclosure mode has not been regulated,which has resulted in lack of comparability;disclosure has not been audited,which cannot guarantee the reliability of information;and qualitative disclosure lacks substantial contents. Finally,suggestions have been put forward for improving en-vironmental information disclosure:raise the awareness of environmental protection and sense of social respon-sibility of related personnel;improve laws and regulations on environmental information disclosure;enhance auditing environmental information disclosure;and establish surveillance system for environmental information.