2006年2月15日财政部颁布了新的审计准则,其中第1631号为“财务报表审计中对环境事项的考虑”。新审计准则规定了“实施风险评估时对环境事项的考虑”、“针对评估的重大错报风险实施审计程序时对环境事项的考虑”、“出具审计报告时对环境事项的考虑”。新审计准则的出台,使上市公司在财务报表中不得不考虑环境信息的披露问题。2007年2月8日,国家 February 15, 2006 Ministry of Finance promulgated new auditing standards, among which No. 1631 is “Consideration of Environmental Matters in Audit of Financial Statements”. The new audit guidelines stipulate that “the consideration of environmental issues in the implementation of risk assessment”, “the consideration of environmental issues in carrying out the audit procedure in relation to the risk of material misstatement of assessment”, “the audit report on environmental issues consider”. The promulgation of new auditing standards makes listed companies have to consider the disclosure of environmental information in their financial statements. February 08, 2007, Country