中国上市公司环境信息披露理论的构建

上市公司环境信息披露是对上市公司环境活动在财务报告中所反映的环境经济信息和环境管理信息,按环境信息披露规定的要求,运用特定的披露方法,采用一定的披露方式,向外在环境信息使用者表达环境资源利用和管理受托责任情况的一种声明.审计师通过对上市公司财务报告的审查,对被审单位环境会计核算信息系统披露的环境信息的合法性、公允性和一贯性,以及环境管理控制信息系统披露的环境信息的合法性、真实性作出评价和鉴证意见,以确认或解除上市公司受托管理和利用环境资源的环境经济责任和环境管理责任.

Theoretical Constructuion for the Environmental Information Disclosure of the Listed Company in China

This paper indicates that information disclosure is a public statement concerning the environmental economy information and the environmental management information reflected in the financial report about the listed company's environmental activities. It should present to the user such environmental information as the environ- mental resources' utilization and the responsibilities of the management entrusted in terms of the means of revela- tion. The auditor should evaluate not only the following elements, such as the financial report of the stock com- pany, the validity, righteousness and persistence of the environmental information revealed by the listed company, but also the validity, authenticity of the environmental information revealed by the environment managing system, so that he can validate or release the listed company from its duties of the environment economy and the environment management.