摘要
本文依据博弈论原理对我国上市公司的环境信息披露过程进行了博弈分析,通过建立博弈模型,深入剖析了上市公司环境信息披露的动因。对上市公司来说,充分、及时、可靠的披露有助于企业价值的提高,有利于社会;对政府来说,加强环境信息披露的立法执法力度,有利于国家和社会乃至于整个人类的长远和可持续发展;对社会及公众方面来说,环境信息披露充分则社会成本就会降低,社会价值提高,公众的利益就更易得到维护,从而提高社会对公司的评价和公众对公司的信心,进而使公司出现正的环境商誉。
Environmental accounting is gradually attracting more attention in the world, As one of the essential aspects, the revelation of the environmental accounting information become the focus that people extensively pay attention to, Nowadays, we have no confidence in them, So in order to comprehend the influential factor deeply, it＇s necessary to analyze the interaction between counterparts in the game theory, Based on the Game Theory, this paper analyze the revelation of the environmental information of listed company in our country, and through the model of game, analyze the reason for the environmental information disdose deeply, For listed company, the full, in time and dependable information disclose is benefit for the elevation of business enterprise value and society; for government, strengthens the implementation force of law for environmental information disclose, which propitious to the long-term and sustainable development of country, society and the all humanity, for the social and public, the full disclose of environmental information will reduce the social cost and boost the social value. The public interest will be protected easily, thus the evaluation and the social confidence of company will be raised, then make the company have the positive environmental goodwill.
出处
《生态经济》
CSSCI
北大核心
2006年第5期112-116,共5页
Ecological Economy
关键词
环境信息披露
博弈模型
监管
环境商誉
上市公司
environmental information disclosure
game theory
supervision
environmental good wills
