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由于环境信息的缺失,投资者不得不赔偿企业环境行为突发事件造成的损失。文本分别从信息不对称,环境审计制度与方法两个方面对企业环境行为影响因素的国内外相关文献进行了梳理,发现目前研究主要集中在企业环境会计和审计制度方法工具的影响分析。依据目前研究理论存在的不足及未来研究问题需要,本文提出将行为博弈函数模型引入到企业环境行为影响分析中,以此来构建第三方国际环境审计项目工具,尽可能减少环境信息黑箱问题;并认为企业环境行为决策应该向模糊多准则群决策方法,多Agent主体思想方法转变。
Due to the lack of environmental information, investors have to compensate for the damage caused by environmental emergencies. The text combs relevant literature both at home and abroad from the aspects of information asymmetry, environment auditing system and method, and finds that the present researches mainly focus on the influence analysis of the tools of enterprise environmental accounting and auditing system. According to the existing research theories and the need of future research, this paper proposes to introduce behavioral game function model into the analysis of corporate environmental behavior in order to build a third-party international environmental audit project tools to minimize the environmental information black box problem; It is considered that the decision-making of environmental behavior of enterprises should shift to the fuzzy multi-criteria group decision-making method and the multi-agent thinking method.