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环境会计信息披露是环境会计领域研究的一个热点问题。作为一种管理行为,企业披露环境会计信息存在各种动机。正当性原理解释了管理者们披露环境信息的行为动机,为研究环境会计提供了有力的理论依据,然而现阶段的理论还需要进一步的完善。
Environmental accounting information disclosure is a hot issue in the field of environmental accounting. As a management act, there are various motives for enterprises to disclose environmental accounting information. The principle of justification explains the motivation of managers to disclose environmental information and provides a strong theoretical basis for the study of environmental accounting. However, the theory at this stage still needs to be further improved.