中文摘要：

采用内容分析法，对煤炭行业上市公司2008-2011年环境信息披露的数量和质量进行研究，剖析其数量上发生波动的可能原因，并从完整性、可读性、可比性和客观性4个方面与同属能源行业的中国石化进行质量比较，最后提出完善煤炭行业上市公司环境信息披露的对策。

英文摘要：

Using content analysis method,this paper studies the quantity and quality of envi-ronmental information disclosure of Chinese coal listed companies from 2008 to 201 1？？ It analyzes the reasons of quantitative fluctuation？？ Then,it makes comparison of quality with SINOPEC from integrity,readability,comparability and objectivity？？ Finally,it gives some suggestions to improve the environmental information disclosure of coal listed companies.