新发展阶段我国企业水信息披露评价研究

推动绿色发展，促进人与自然和谐共生是我国社会主义建设新时期的重点方向与方略。绿水青山就是金山银山，水信息披露作为治理企业水污染的首要环节、重要手段，在国内还未充分引起企业与有关部门的重视。本文通过构建中国上市公司水信息披露指标体系，弥补了我国多年来在水信息披露评价体系中的不足。基于该指标体系，结合三维度打分法、层次分析法和内容分析法，本研究人工搜集整理既往企业水信息并从披露整体情况、披露水平以及披露内容三个方面分析了我国上市企业水信息披露现状。结果表明，现阶段我国企业水信息披露还存在披露程度低、披露差异明显、披露内容可靠性不强等问题，其根源来自政府政策滞后、社会面监督不充分、企业战略缺失等因素。为此，本文从健全水信息披露框架、完善法律制度、落实法律监督、建立新闻发布制度、引导金融机构参与等方面为推动企业水信息披露提供建议。

Study on the Evaluation of Water Information Disclosure of Chinese Enterprises in the New Development Stage

Promoting green development and facilitating the harmonious coexistence between man and nature are the key directions and strategies in the new period of socialist construction in China. Lucid waters and lush mountains are invaluable assets, and water information disclosure is the primary step and important means in governing corporate water pollution, but it has not received sufficient attention from companies and relevant departments in China. This paper makes up for the deficiencies in China’s water information disclosure evaluation system over the past years by constructing a disclosure indicator system for the water information of listed Chinese enterprises. Based on this indicator system, in combination with the three-dimensional scoring method, analytic hierarchy process, and content analysis, after manually collecting and organizing the previous water information of the enterprises, this paper analyzes the current situation of water information disclosure of listed enterprises in China from three aspects: the overall disclosure condition, disclosure quality and disclosed content. The results demonstrate that the water information disclosure of Chinese enterprises at this stage still experiences issues such as low degree of disclosure, noticeable disclosure differences, and weak reliability of disclosures content, which are caused by lagging government policies, insufficient social supervision, the lack of relative enterprise strategy, and so forth. Therefore, this paper provides suggestions for promoting enterprises’ water information disclosure by developing a more comprehensive water information disclosure framework, improving the legal system, implementing legal supervision, establishing a press release system, and engaging financial institutions.