本文關鍵詞：中石化可持續(xù)發(fā)展能力對環(huán)境會計信息披露的影響研究　出處：《青島科技大學》2017年碩士論文　論文類型：學位論文

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【摘要】：人類的生存與可持續(xù)發(fā)展正在遭到持續(xù)惡化的環(huán)境影響。環(huán)境的惡化源于人類對自然資源不計后果的攫取,由于自然資源的稀缺性,尤其是石油、天然氣、煤炭等的不可再生性,越來越多的國家與人民關注環(huán)境問題。許多國家提出了可持續(xù)發(fā)展戰(zhàn)略,要求企業(yè)在注重自身經濟發(fā)展的同時要兼顧環(huán)境的可持續(xù)發(fā)展。企業(yè)必須向外界披露更多的環(huán)境會計信息,才能實現企業(yè)及社會的可持續(xù)發(fā)展。本文以中石化為例對環(huán)境會計信息披露的影響因素進行分析,提出促進中石化與環(huán)境可持續(xù)發(fā)展的建議,為其他企業(yè)的可持續(xù)發(fā)展提供借鑒。首先,從國內外環(huán)境會計信息的相關研究出發(fā)分別介紹可持續(xù)發(fā)展的含義、原則,環(huán)境會計的相關概念、理論,并在中間介紹可持續(xù)發(fā)展與環(huán)境會計信的關系;其次,介紹中石化環(huán)境會計信息披露的方式、形式等現狀,通過調查問卷的形式將影響環(huán)境會計信息披露的因素整理、分類并剔除影響較小的因素,再對中石化可持續(xù)發(fā)展能力的現狀做了詳細分析,為下一部分的實證分析提供理論基礎。再次,通過層次分析法確定各影響因素的權重,運用季度數據實證分析中石化可持續(xù)發(fā)展能力對環(huán)境會計信息披露的影響,并對各因素進行檢驗,再把影響因素的數據推遲一至二年,依靠遞延分析法確定這些影響因素對環(huán)境會計信息披露影響的時間長短,得出企業(yè)規(guī)模、盈利能力、人力資源水平、科技創(chuàng)新能力四個方面與中石化環(huán)境會計信息披露水平呈正相關;最后從這四個方面對中石化的可持續(xù)發(fā)展提出具體可行的建議,不僅希望促進中石化的可持續(xù)發(fā)展,也希望促進中石化與環(huán)境的協調、可持續(xù)發(fā)展,同時為其他企業(yè)與環(huán)境可持續(xù)發(fā)展提供依據。本文將研究環(huán)境會計信息披露的影響因素的角度歸到了企業(yè)可持續(xù)發(fā)展能力,挖掘出制約企業(yè)可持續(xù)發(fā)展的環(huán)境因素。在閱讀和統計大量數據的基礎上,力求較為全面的總結環(huán)境會計信息披露的影響因素,通過實證分析是為了更有效的確定影響中石化信息披露的因素,有助于提出促進中石化可持續(xù)發(fā)展的具體措施,同時促進石油行業(yè)及其他行業(yè)的的可持續(xù)發(fā)展。
[Abstract]:The survival and sustainable development of human beings are being affected by the environment which is deteriorating continuously. The deterioration of the environment comes from the reckless exploitation of natural resources, especially oil and natural gas, because of the scarcity of natural resources. Coal and other non-renewable, more and more countries and people pay attention to environmental problems. Many countries put forward sustainable development strategy. Enterprises should pay attention to their own economic development while taking into account the sustainable development of the environment. Enterprises must disclose more environmental accounting information to the outside world. In order to realize the sustainable development of enterprises and society, this paper takes Sinopec as an example to analyze the influencing factors of environmental accounting information disclosure, and puts forward some suggestions to promote Sinopec and environmental sustainable development. To provide reference for the sustainable development of other enterprises. Firstly, from the related research of environmental accounting information at home and abroad to introduce the meaning of sustainable development, principles, environmental accounting related concepts, theory. And introduce the relationship between sustainable development and environmental accounting letter in the middle; Secondly, introduce Sinopec environmental accounting information disclosure methods, forms and other status, through the form of questionnaires will affect environmental accounting information disclosure factors sorting, classification and elimination of the less influential factors. Then the status quo of Sinopec's sustainable development ability is analyzed in detail, which provides the theoretical basis for the next part of empirical analysis. Thirdly, the weight of each influencing factor is determined by AHP. Using quarterly data to empirically analyze the impact of Sinopec's sustainable development ability on environmental accounting information disclosure, and to test the factors, and then delay the data of the factors for one to two years. Based on the deferred analysis method to determine the impact of these factors on environmental accounting information disclosure time, the enterprise size, profitability, human resources level. The four aspects of scientific and technological innovation ability are positively related to the level of environmental accounting information disclosure in Sinopec; Finally, from these four aspects of the sustainable development of Sinopec put forward concrete and feasible suggestions, not only hope to promote the sustainable development of Sinopec, but also hope to promote the coordination of Sinopec and the environment, sustainable development. At the same time to provide the basis for other enterprises and environmental sustainable development. This paper will study the impact of environmental accounting information disclosure to the perspective of the sustainable development of enterprises. Dig out the environmental factors that restrict the sustainable development of enterprises. On the basis of reading and statistics of a large number of data, we try to sum up the impact factors of environmental accounting information disclosure in a more comprehensive way. The empirical analysis is to determine the factors that affect Sinopec's information disclosure more effectively, which is helpful to put forward concrete measures to promote Sinopec's sustainable development, and to promote the sustainable development of petroleum industry and other industries at the same time.
【學位授予單位】：青島科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.72;F406.7

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