论企业环境信息公开的缺陷与完善.doc

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【摘要】近年来随着全球性环境保护热潮的兴起,人们越来越关注环境问题。企业环境信息公开是环境信息公开的重要组成部分,但是我国当前的企业环境信息披露体系还不完善,无法满足企业利益相关者的信息需求,所以本文从企业环境信息公开的内涵和我国现状出发,通过比较中外该制度的发展状况,指出我国企业环境信息公开应从法制建设、公众参与、公开方式、惩罚保障机制等加以完善。

【关键词】企业信息公开 强制公开 自愿公开 产品环境信息

 

【Abstract】In recent years, the global environment protection of the boom is lifted, prompting people pay more and more attention to environment issues. The enterprise environment information disclosure is an important part of environment information disclosure. However, China’s enterprise environmental information disclosure system is still not perfect, and there also have many problem, it can not satisfy enterprise information demanders’ demand. So this article will from the content of enterprise environment information disclosure and situation in china, and comparing the different between foreign and china , research in areas such as the legal construction of the system, by combining the public participation, corporate mandatory disclosure and product environmental information, some appropriate safeguards ,and propose measures.

【Key words】enterprise environment information disclosure, mandatory disclosure      voluntary disclosure, product environmental information