本文關(guān)鍵詞：中石油環(huán)境會計信息披露問題研究　出處：《黑龍江八一農(nóng)墾大學》2017年碩士論文　論文類型：學位論文

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【摘要】：2015年入冬以來,中到重度霧霾持續(xù)籠罩中國各個地區(qū),嚴重威脅人們健康財產(chǎn)安全。所以,社會各界越發(fā)意識到環(huán)境污染的危害性。當今社會解決環(huán)境問題迫在眉睫,環(huán)境保護刻不容緩,而現(xiàn)代企業(yè)在生產(chǎn)經(jīng)營活動中不可避免會產(chǎn)生環(huán)境問題,其中不乏一心只為經(jīng)濟發(fā)展,謀求更大利潤的企業(yè),忽略其生產(chǎn)經(jīng)營活動對生態(tài)環(huán)境造成的惡劣影響所引發(fā)的重大環(huán)境污染事故。因此,企業(yè)在環(huán)境保護中必須承擔起不可推卸的責任。在此背景下,環(huán)境會計信息披露逐漸受到社會各界重視,也成為企業(yè)承擔環(huán)保責任的重要舉措。但是,我國環(huán)境會計信息披露發(fā)展較晚,尚未設立相應的法律法規(guī)和環(huán)境會計準則體系,致使一些企業(yè)的披露存在問題。石油化工行業(yè)是我國支柱型產(chǎn)業(yè),同時也是我國重污染行業(yè)。中石油作為我國油氣行業(yè)的領(lǐng)軍企業(yè),對其環(huán)境會計信息披露的研究具有代表性。本文首先運用文獻查閱法對環(huán)境會計信息披露的相關(guān)資料進行搜集、整理,并在文中介紹了部分國內(nèi)外學者對環(huán)境會計信息披露動因、方式和內(nèi)容的研究情況及其相關(guān)概念,同時又基于可持續(xù)發(fā)展理論、社會責任理論和信息不對稱理論,以中石油為研究案例,運用統(tǒng)計分析法,借助于中石油2007年招股說明書和2006至2015年年報、社會責任報告、可持續(xù)發(fā)展報告、健康安全環(huán)境報告以及2014年、2015年環(huán)境保護公報中相關(guān)環(huán)境會計信息,分析中石油環(huán)境會計信息在披露方式、渠道及內(nèi)容的現(xiàn)狀,發(fā)現(xiàn)中石油在披露過程中存在披露內(nèi)容不全面且分布散亂、信息缺乏實用性和可比性、環(huán)境會計信息界定困難、披露缺乏客觀性的問題,而這些問題則是由于企業(yè)近幾年盈利能力不穩(wěn)定、缺乏環(huán)境會計專業(yè)人才、信息披露工作分配不到位以及相關(guān)法律法規(guī)及環(huán)境會計準則不健全、政府監(jiān)管不力、缺少第三方專項審計造成的。因此本文在此基礎(chǔ)上提出完善中石油環(huán)境保護公報內(nèi)容、明確中石油相關(guān)部門的披露職責、健全法律法規(guī)并制定環(huán)境會計準則、加強內(nèi)部監(jiān)督與建立外部監(jiān)管、培養(yǎng)環(huán)境會計人才與開展環(huán)境會計信息審計的建議,以期為我國其他石化企業(yè)在開展環(huán)境會計信息披露工作時能夠提供正確的思路,從而幫助我國石化行業(yè)朝著“綠色”更好的發(fā)展。
[Abstract]:Since the winter of 2015, moderate to severe haze shrouded in various regions of China, a serious threat to people's health and property safety. Therefore, harm the community more aware of the environmental pollution. Imminent environmental problems in today's society, environmental protection is urgent, and modern enterprises in production and business activities will inevitably produce environmental problems, many of them only for economic development, to seek greater profits, ignoring the significant environmental pollution accident caused by the bad influence caused by the production and business operation activities on the ecological environment. Therefore, the environmental protection in enterprises must take the responsibility. Under this background, the environmental accounting information disclosure has attracted social attention from all walks of life, has become the an important measure of corporate environmental responsibility. However, the environmental accounting information disclosure in China late development, has not yet set up laws and regulations and the corresponding ring Environmental accounting system, resulting in some corporate disclosure problems. Petrochemical industry is one of China's pillar industries, is also China's heavy pollution industry. Oil as China's oil and gas industry leader, representative of the environmental accounting information disclosure. This paper uses the literature method to collect the relevant information, the disclosure of environmental accounting information collection, in the paper introduces some domestic and foreign scholars on the environmental accounting information disclosure motivation, research methods and content and its related concepts, and based on sustainable development theory, social responsibility theory and information asymmetry theory, to the oil as a case study, using statistical analysis based on the method of oil in 2007 2006 to 2015 prospectus and annual report, social responsibility report, sustainable development report, health and safety and environmental report in 2014 2015, the environment The protection of relevant environmental accounting information bulletin, in the analysis of environmental accounting information disclosure in the oil, channel status and content, found the oil exists in the process of disclosure disclosure is not comprehensive and scattered information, lack of practicality and comparability, the environmental accounting information disclosure defined difficulties, lack of objectivity, and these the problem is due to enterprises in recent years, profitability is not stable, lack of talents of environmental accounting, information disclosure work is not in place and relevant laws and regulations and environmental accounting standards is not perfect, the lack of government supervision, the third party special audit cause. This paper puts forward improvement in Petroleum Environmental Protection Bulletin content, clear the relevant departments of the petroleum Disclosure Responsibilities, improve laws and regulations and formulate environmental accounting standards, strengthen internal supervision and external supervision of environmental accounting, cultivating people Only with the suggestion of developing environmental accounting information audit, can we provide correct ideas for other petrochemical enterprises to carry out environmental accounting information disclosure, so as to help our petrochemical industry develop towards "green" better.

【學位授予單位】：黑龍江八一農(nóng)墾大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.22;F406.7

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