上市公司环境会计信息披露负外部性及经济法规制

摘要

At present,due to the lack of well-established legal regulation in the environmental accounting information disclosure of listed company in China,it causes many listed companies have a selective performance of environmental accounting information disclosure obligations,therefore,the disclosure of environmental accounting information is not standard,and its practical value is low,which results in the imbalance of interests between the listed companies and the counterpart,so that it produces a series of negative externality.The article says that through the improvement of the legal regulation of the environmental accounting information disclosure,China can improve the internal and external rules and regulations of the listed company constantly and clear the rights and obligations of listed company in the environmental accounting information disclosure,in order to solve the negative externality of the environmental accounting information disclosure.At the same time,in terms of the relief of externality of the information disclosure,it can be solved by the public economic interest litigation of economic law.%由于目前我国对上市公司环境会计信息披露缺乏完善的法律规制,导致许多上市公司有选择性的履行环境会计信息披露义务,因而环境会计信息实用价值低,使得上市公司与利益相对方出现了利益失衡,从而产生了一系列负外部性.必须不断健全上市公司的内外部规则与制度,明确上市公司在环境会计信息披露中的权利及义务,以解决其环境会计信息披露的负外部性.同时,对于信息披露中外部性的救济,亦可通过经济法中公益经济诉讼予以解决.