我国环境污染信息披露的主体选择与社会效率
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财经研究 2012 年 第 38 卷第 07 期, 页码：60 - 68
摘要
参考文献
摘要
环境污染信息披露作为环境管制措施已受到我国政府高度重视。由污染者还是第三方负责环境污染信息披露,其社会效率存在重要差异。文章利用污染者与受污者之间信息不对称的行为选择模型,基于污染者付费原则的环境污染信息披露社会效率研究表明:少数情况下由污染者负责环境污染信息披露可以将污染外部性内在化,但大多数情况下只有第三方负责环境污染信息披露才具有社会效率。
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[3]朱学义.我国环境会计初探[J].会计研究,1999,(4):26-30.
[4]李永臣,戴立新.企业环境会计实务框架选择[J].经济研究导刊,2005,(1):85-89.
[5]王辛平,韩军.建立我国环境会计的探讨[J].山西财经大学学报,2000,(3):82-83.
[6]邵毅平,高峰.关于我国企业环境绩效信息披露问题的研究[J].财经论丛,2004,(2):50-56.
[7]吕露.企业环境会计信息披露问题研究[D].厦门:厦门大学硕士学位论文,2001.
[8]周一虹,张鲜华,陈文文.实施绿色经济政策与企业环境信息披露问题探讨[J].生态经济,2009,(4):98-100.
[9]陈小林,罗飞,袁德利.公共压力、社会信任与环保信息披露质量[J].当代财经,2010,(8):111-121.
[10]Tietenberg T.Disclosure strategies for pollution control[J].Environmental andResource Economics,1998,11(3):587-602.
[11]Foulon J,Lanoie P,Laplante B.Incentives for pollution control:Regulation or informa-tion?[J].Journal of Environmental Economics and Management,2002,44:169-187.
[12]Yu Zhongfu,Jian Jianhui,He Pinglin.The study on the correlation between environ-mental information disclosure and economic performance with empirical data from themanufacturing industries at Shanghai stock exchange in China[J].Energy Procedia,2011,5:1218-1224.
[13]Konar S,Cohen M A.Information as regulation:The effect of community right to knowlaws on toxic emissions[J].Journal of Environmental Economics and Management,1997,32:109-124.
[14]Bennear L S,Olmstead S M.The impacts of the“right to know”:Information disclo-sure and the violation of drinking water standards[J].Journal of Environmental Eco-nomics and Management,2008,56(2):117-130.
[15]Patten D M.The relation between environmental performance and environmentaldisclosure:A research Note[J].Accounting,Organizations and Society,2002,27:763-773.
[16]Evans M F,Gilpatric S M,Liu L.Regulation with direct benefits of information disclo-sure and imperfect monitoring[J].Journal of Environmental Economics and Manage-ment,2009,57(3):284-292.
[17]Huber C,Wirl F.The polluter pays versus the pollutee pays principle under asymmet-ric information[J].Journal of Environmental Economics and Management,1998,35(1):69-87.
[18]Friesen L.The social welfare implications of industry self-auditing[J].Journal of Envi-ronmental Economics and Management,2006,51:280-294.
[19]Cohen M,Santhakumar V.Information disclosure as environmental regulation:A theo-retical analysis[J].Environmental and Resource Economics,2007,37(3):599-620.
[20]Kim E H,Lyon T P.Strategic environmental disclosure:Evidence from the DOE’s vol-untary greenhouse gas registry[J].Journal of Environmental Economics and Manage-ment,2011,61(3):311-326.
引用本文
崔亚飞, 宋马林. 我国环境污染信息披露的主体选择与社会效率[J]. 财经研究, 2012, 38(7): 60–68.
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