The paper seeks the way to analysis the institutional arrangement of information disclosure in the environment accounting, it USES the new institution economy and it has built a basic frame.
运用新制度经济学，对环境会计信息披露的制度安排进行了具体分析，构建了一个基本的框架。
According to institutional economy theory, when the old institution arrangement could not satisfy firms' need, new arrangement is necessary.
根据制度变迁理论，新的制度安排以及相应的组织形式成为必需。
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