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发表于 2008-6-14 06:06:08
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Listed Company Disclosure of Environment Information
Listed Company Disclosure of Environment Information! d; T1 a; Y+ `- k1 `! g- _
5 w7 ]# j* x6 D4 u0 aThe listed company exists information to cause the information to distort, inevitably requests to carry on the information to disclose. The enterprise group along with some to corrupt practices the document investigation with to disclose that, the accounting information distortion question has become one of focal points which the market is unable to avoid. The information technology progress and the computer network development greatly sharpened the accounting information processing ability, accountant has become "real-time" but must afterwards reflected each kind of transaction, the accounting information disclosed the tenderer and user's space and time barrier also will vanish. Information technology day by day advanced, also for the accounting information disclosed the many kinds of measurements foundation carries on edits the newspaper and the increase forecast data creation is possible. The insufficiency corporate accounting which through the analysis which the information to disclose in the pattern exists, promulgates accountant to disclose vicissitude the characteristic and the development tendency.
! x/ J) P3 ^% e$ \; wJanuary 1st， 2007，the new accounting guidelines have been implemented In the listed company. In recent years, With China's rapid economic growth, in order to enhance the core Competence of enterprises, listed companies will have more and more R&D activities. This article Surveys the disclosure status of companies’ research and development costs of Shanghai Stock Exchange A-share market and points the problem of China's listed companies to disclose the research and development costs: The situation of disclosure has improved. However, the majority of companies, particularly high-tech companies remained generally not disclosed ； The disclosure forms do not standardized; the content is too simple. The article also discusses how does the new accounting guidelines impact listed companies’ to disclose R&D costs and the two aspects China's future R&D cost disclosure should pay attention to: the judgment of Capitalization and The authenticity of the information disclosed. % c: N' a7 j' v. H
The relationship in listed company between mother and son corporate is mother and son structure, because of its operation to some extent similar to an economic entity, as a result of its main report to the disclosure of environgment information. As a special financial reports to the main demand for its information mainly include: parent company, shareholders, creditors, the parent company's management and other stakeholders. This information needed by enterprise groups who need financial information for decision-making, therefore, enterprise groups, the disclosure of financial information is necessary to first meet the usefulness of the decision-making, and this is also the purpose of financial reporting in line. Consolidated financial statements as a common enterprise group financial statements, can provide the mother, subsidiary of individual financial statements do not reflect the wide range of information, which is consolidated financial statements to become GM of financial statements the main reason. However, the definition of financial reporting purposes, the financial reports should first meet the information needs to the needs of decision-making, that is, the usefulness of the decision-making. Clearly, the consolidated financial statements can not be good to meet certain requirements in this regard, therefore, information on users of financial information enterprise groups demand far beyond the scope of the consolidated financial statements. Information needs more fully the needs of diverse enterprise group financial information, to compensate for the limitations of the consolidated financial statements.
3 O, r* o$ T1 V9 @& e YIn recent years, China's economy maintained rapid growth, extensive mode has not yet fundamentally changed, the social environment of increasing pressure, as the State Environmental Protection Administration Pan Yue, deputy director said China's "industrial growth model" has led to environmental "The bottom line to the unbearable"。Enterprises are the creators of social wealth, is also the main destroyer of the social environment in society generally concerned about environmental protection today, China's environmental information disclosure of listed companies the situation is not optimistic, lags behind China's sustainable development strategy for the economic and ecological building, listed The disclosure of environmental information should attract people of all walks of attention and improvement.
. j3 F8 l- B- m2 @ u1 B) vFirst, the status of environment information disclosure in listed company.: `, }/ {! u$ `: m
At present environmental information disclosure of listed companies in terms of content, manner or form, there is a lot of problems, such as the Shanghai Securities provided by the textile, petrochemical, plastic, plastic highly polluting industries in 79 listed companies in 2006 Annual Report , To provide environmental information of listed companies is 53, accounting for 67 percent, but there are still 26 (33% of the total) of listed companies did not conduct any environmental information disclosure. Therefore, the environmental information disclosure of listed companies the situation is not optimistic.
: A% y1 j. @/ F4 J$ |1 W(A) Content, extremely simple summation of no value. China Glass Company, Ltd. and other seven listed companies show a little environmental information disclosure form and content of summary table. Most listed companies are only some text description. text also described a relatively simple summary. The company is generally interludes in the description of the overall situation, very few T over. 79 in the annual reports of listed companies, only five or six separate listed companies have environmental information as a separate small portion of the disclosure. Its disclosure is limited to the contents of the disclosure of environmental protection strategy, and there is no specific environmental protection measures, and only a separate narrative, no data to support.
1 b5 s: [( X' K# N8 y(B)In the way, no fixed pattern, the basic financial information is in the original model on the basis of the report, coupled with environmental information disclosure, disclosure of the multifarious ways. According to 79 listed companies to disclose environmental information in the annual report of the analysis that the majority of the board of directors of listed companies and accounting statements, reported in the notes to the disclosure of environmental information, of course, a small number of enterprises in the corporate governance structure and disclosure of important issues.
+ M! n& g6 p; `- p. X, c0 v(C) Form, a single form, is basically to meet up. Most listed companies in the Environmental Information Disclosure at the use of forms of written expression, few enterprises in the provision of environmental data, provided by a small amount of environmental data are limited to the costs of environmental protection, sewage charges, green fees and so far unable to meet internal and external corporate use of information To the decision-making needs. A single disclosure form not only not conducive to the information for different users to provide a full range of information, but also not conducive to environmental information disclosure system for the further development.
9 I% k# T* G' |/ F7 {" s7 Q, GSecond, environmental information disclosure of listed companies for the status .: R8 v+ x% h8 v: A8 d# O
Since China's environmental protection laws and regulations in building and inadequate, the lack of a healthy environmental disclosure environment, enterprises not external pressure, most businesses simply going through the motions on the disclosure or simply non-disclosure.
0 K% j; S1 V+ Y( ]9 B8 T0 G) [) B(A) China's tax law does not sound completely.
4 W9 L& i [" R8 {" q$ \; w9 `China has enacted a number of environmental laws and regulations, but in the tax laws on environmental protection in almost no taxes, a small amount of the taxes related to environmental protection is not perfect, the intensity of the environmental control is very limited, if not environmental laws restricting the development of the whole community will Environmental protection efforts and the development of environmental protection, will be restricted to a certain extent, the listed companies to disclose environmental information.
/ U2 S) p z- Q; P% n(B) The China Securities Regulatory Commission on environmental information disclosure standard is not enough., _* r* s3 G/ f+ |$ h! ^' b
The China Securities Regulatory Commission, in its "issued by the public offering of securities companies to disclose information content and format of the guidelines on the 9th - IPO application documents," "public offering of securities companies to disclose information on rules for the No. 12 - Open Issuance of securities law and lawyers from the work report "clearly provides that the stock issuers to publish their business or investment projects to raise funds to meet the environmental requirements, to explain whether the issue because of environmental violations have this debt, whether because of the past three years Violations of environmental laws and regulations and subject to penalties. However, these laws and regulations only on the initial public offering of securities of the issuer's request, the SFC has been listed on the listed company does not have a clear environmental information disclosure requirements, or only in matters of information disclosure requirements relating to some of the environmental risks The disclosure. These laws and regulations required environmental disclosure is also the target of government departments, rather than corporate stakeholders and the public. The SFC issued the guidelines on environmental information so that less of China's environmental information disclosure of listed companies is still in the regulatory state is not strong, environmental information disclosure mixed.& d$ ]% r( x$ l8 x3 b/ F1 R6 T
(C) Weak foundation of China's environmental accounting d# A3 e( }3 F' T
In theory, China's environmental accounting to its late start, are now at a research and exploration, has not yet formed a complete set of environmental information disclosure system for environmental assets, environmental liabilities, environmental benefits, environmental and other expenditures confirmed that a lack of theoretical support measures , Theoretical research does not lead to China's comprehensive environmental accounting practices in the slow progress. In practice, China's accounting standards in environmental protection is still no information on the relevant guidelines to regulate the environmental information, environmental accounting system is not perfect; without corresponding environmental accounting standards as a guide, only in matters or involved in some of the environmental The risk of disclosure, all listed companies in the environmental information to confirm, measurement and disclosure by the majority of their staff in accordance with accounting experience and existing guidelines, environmental information disclosure of listed companies of high quality. In addition, the professionals engaged in environmental accounting work less. Environmental accounting is the integration of environmental science and accounting, and other multi-discipline expertise, our country is not on the training of such professionals, the general lack of environmental accounting, and other disciplines of knowledge, this is also causing environmental information disclosure of listed companies one of the reasons varied.
) ~, x1 e+ j0 [# T# DThird, Suggestions on how to improve the environmental information of listed companies.
- d7 u) j5 v, C ]7 B2 p3 ~ Environmental information disclosure of listed companies there are many problems, there is an urgent need for the Government, the competent departments, enterprises and all sectors of society to pay attention, and strengthen environmental awareness and take effective measures to adopt appropriate methods to improve the increase.
* ~) n7 D- t" `, f7 g- Z \(A)The building of a sound environment in China tax law
( u2 D" C" b/ P. z7 qChina's environmental protection law is not perfect, the proposed enactment of environmental taxes, through taxation to regulate the flow of social resources. Specifically, the State Environmental Protection Administration can be defined some of the more serious environmental pollutants, and then increase taxes on the emission of pollutants on these emissions tax.
9 d% T; _4 x% D(B) The Commission issued guidelines require listed companies to disclose environmental information + o- @% {9 ]+ U8 \3 q
Although the voluntary disclosure is the development of the securities market, securities market is to improve the effectiveness of the important means of information, but in view of China's current environmental information disclosure of listed companies in varied, the driving force for less than the status quo, the proposed mandatory disclosure-based, supplemented by the voluntary disclosure practices. China's environmental information disclosure to be developed, mandatory disclosure has been unnecessary, to use the voluntary disclosure of the disclosure. At present the Commission should be based on Environmental Protection Administration approved the heavily polluting industries such legislation requires listed companies to disclose information on environmental protection, regulating the disclosure of the content, format, forms and other relevant content. Heavily polluting industries in the implementation of stable and orderly, and then to other sectors of norms.
8 i+ K4 u8 x- w& EIn order to facilitate the monitoring of the environment and the comprehensiveness of the information, the SFC should be mandatory listed companies to report on the environment in the form of disclosure of environmental information, environment and stringent requirements on the contents of the report format and disclosure of the time. First of all environmental report should include the company faced by the industry's environmental factors, the impact of environmental policy, environmental factors may change and its effects, the company's own environmental objectives, principles, policies, and emissions of major pollutants, and so on. In addition ，to including environmental assets, environmental liabilities, environmental rights, environmental benefits, environmental costs, environmental financial indicators, and other financial information. The SFC can make reference to Western countries and Japan in 2000 on the annual report released by environmental guidelines and in 2005 "issued by the Environmental Accounting Guide", with the concrete practice in China, developed in line with China's national conditions of the environment report on the disclosure guidelines.
7 Q. ?$ z& H+ _# |' F/ }- ^$ L$ T(C) The development of environmental accounting standards and systems .( X( p6 M9 o. u% M1 y
1. To strengthen environmental accounting theoretical research. China's current environmental accounting theory is still immature, immature theory of practice will bring about the development of all kinds of obstacles, it should strengthen the theoretical study of environmental accounting. China's national conditions can be fully considered in the case of drawing reference to the relevant foreign theories, and on the basis of this development, addition, the practice is also conducive to the development of the theory, the theory is conducive to mature to guide our environmental protection work can be conducive to environmental information Disclosure.( t: p1 z) S3 u- J2 X
2. To develop detailed environmental accounting standards. China should formulate detailed environmental accounting standards, environmental accounting incorporated into the existing accounting systems. Such as accounting guidelines in response to environmental concerns by the environmental assets, environmental liabilities, environmental benefits, environmental costs, and other detailed requirements. For example, the definition of environmental assets, confirmed that the measurement, depreciation, the report, and other related accounting treatment, the definition of environmental liabilities, confirmed that the measures, the repayment of the processing, environmental costs and environmental costs of the distinction and processing, environmental taxes and other accounting standards must be in the environment A provision in the January 1. The existing balance sheet, income statement, cash flow statement relating to environmental information related projects such as construction-in-progress, prepaid expenses, short-term borrowing, and other contributions, accrued expenses, income subsidies, management fees, paid by other And operate the cash confirmation, measurement, the report should be regulated.
' ]& U( @3 r3 `" ^1 ^0 [2 u9 p$ vIn addition, environmental accounting standards should reflect forward-looking, not simply to deal with current problems, to the extent possible, the practice of the various situations likely to give the guiding principle. The establishment of a standardized accounting standards, environmental accounting so that accurate information can be unified to confirm, measurement, reporting, can help regulate the disclosure of environmental information, so that the disclosure of environmental information with comparability and consistency." c, r: Y* T2 R. n1 E/ w$ O* t0 ~2 t
3. The strengthening of environmental accounting staff training. In order to promote the development of environmental accounting and the improvement of environmental information disclosure, train a number of environment with strong knowledge of accounting professionals is essential. Environmental accounting professionals in the training can proceed in two ways: on one hand the existing institutions, such as the accounting profession additional environmental accounting direction, not only to teach traditional accounting expertise, but also increase such as environmental studies, ecology, Sustainable development of science and other related disciplines to have a solid knowledge of the environment and accounting knowledge, but also stressed that most of the mutual integration of the two, in the environment can train a number of accounting professionals. On the other hand， accounting staff to strengthen in-service training of environmental awareness, through in-service training, so that the-job learning accounting knowledge related to the environment, and gradually strengthening the environmental awareness and understanding of accounting and eventually to combine enterprise flexibility in the use of specific circumstances related to environmental accounting knowledge.
( Z+ ?% |# b' B9 c% j4 {5 A. IChina's strategy of sustainable development proposed, the enterprise can not bear the economic cost, but also bear the environmental costs, we must actively protect the environment, "the business environment is the focus of information disclosure should reflect the sustainable development of the obligations and responsibilities." Attention to all aspects of environmental information disclosure of listed companies of the situation, strengthen environmental awareness among listed companies, and regulate listed companies to disclose environmental information, in order to achieve China's disclosure of accounting information with international practice. |
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楼主: 江上月
却不太喜欢会计这个职业。
