摘要
社会环境的不断恶化是当今社会面临的一个主要问题。上市公司披露环境会计信息可以向社会展示其生产过程中的资源使用和污染控制情况,有助于治理突出的环境问题。通过进行上市公司与监管者之间的演化博弈分析,利用系统动力学建立SD模型对博弈进行仿真,能够直观地看出双方的博弈演化状态,并从减少对社会造成的危害、加大对违规企业的处罚力度以及降低监管成本三个方面提出建议,促进生态环境的可持续发展。
The deteriorating social environment is a major problem facing today's society.The disclosure of environmental accounting information by listed companies can show the society the use of resources and pollution control in the production process,and help to manage outstanding environmental problems.Through the evolutionary game analysis between the listed company and the regulator,using the system dynamics to establish the SD model to simulate the game,we can visually see the game evolution state of both parties,and reduce the harm caused to society and increase the violation.Suggestions on the penalties of enterprises and the reduction of supervision costs to promote the sustainable development of the ecological environment.
作者
秦军
袁晓时
QIN Jun;YUAN Xiaoshi(School of Management,Nanjing University of Posts and Telecommunications,Nanjing 210003,China)
出处
《科学与管理》
2020年第2期28-38,共11页
Science and Management
基金
江苏高校哲学社会科学研究重点项目(2018SJZDI073)
江苏省社科应用研究精品工程财经发展专项课题项目(18SCB-49)。
关键词
环境会计
信息披露
政府监管
系统动力学
演化博弈分析
environmental accounting
information disclosure
government regulation
System Dynamics
evolutionary game analysis
