作　　者： (蔡飞君）; (柴小莺）;

机构地区： 江苏大学财经学院

出　　处： 《财会通讯（上）》 2017年第9期5-8,共4页

摘　　要： 近年来环境污染问题已日益成为制约企业与社会经济可持续发展的重要瓶颈,而健全的环境信息披露不仅能缓解企业过度"侵占"环境资源的自利行为,而且能在市场上形成良好的社会效应,反哺财务绩效。本文从利益相关者、社会声誉和可持续发展等角度解构了环境信息披露和财务绩效的理论关系和实践演进过程,并从财务与非财务两个角度深入探讨了环境信息披露对财务绩效的传导机制,得出环境财务信息的披露对财务绩效产生显著正向影响效应,而非财务信息影响不显著效应的结论,最后从企业外部和内部等方面就如何提升企业的财务绩效提出了利益相关者的协同驱动体系,企业内部环境信息披露机制和形质统一的二维度体系等一系列引导策略。 In recent years,the problem of environmental pollution has become the important bottleneck which restricts the sustainable development of enterprise and social economy.However,by completing the system of environmental accounting information disclosure,the selfinterest behaviors that enterprises occupy the environment resources exceedingly could be released more effectively,what's more,these improvements will create a positive effect on the market and receive a good financial performance feedback.This study analyzes the theoretical relationship between environmental information disclosure and financial performance as well as the practice evolution process from the perspective of stakeholders,social reputation and sustainable development.Thus this study probes into the transmission mechanism which the environmental information disclosure conducts the financial performance from the viewpoints of both financial and nonfinancial,it is concluded that environmental accounting information disclosure has significant positive impact on financial performance,while nonfinancial information does not.Finally this study puts forward the strategies to improve the enterprise’s financial performance from the external and internal aspects,proposes the coordinated supervision mechanism between stakeholders,the internal environment information disclosure mechanism and the unified twodimensions of system.

关 键 词： 环境信息披露 财务绩效 社会责任