發(fā)布時(shí)間：2018-05-07 23:43

  本文選題：石化公司 + 環(huán)境會(huì)計(jì)�。� 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的高速發(fā)展,石化公司在生產(chǎn)經(jīng)營(yíng)活動(dòng)中對(duì)生態(tài)環(huán)境造成了嚴(yán)重污染。在國(guó)家全面綠色可持續(xù)發(fā)展的要求下,石化公司需履行社會(huì)責(zé)任,對(duì)環(huán)境會(huì)計(jì)信息進(jìn)行真實(shí)詳細(xì)的披露。公司通常需要向信息使用者傳達(dá)環(huán)保信號(hào),主要途徑之一就是環(huán)境會(huì)計(jì)信息披露,若想一定程度上增加信息使用者對(duì)公司的信心,良好的環(huán)境會(huì)計(jì)信息披露則是首要選擇,利于公司建立好的形象。目前仍不健全的環(huán)境會(huì)計(jì)信息披露體系,有待完善的法律法規(guī),不系統(tǒng)的第三方監(jiān)督體系,都需要去進(jìn)一步深入的探索研究,并為制定規(guī)范提供基礎(chǔ)。石化公司是我國(guó)經(jīng)濟(jì)的重要組成,但同時(shí)作為重污染行業(yè)之一,在其生產(chǎn)經(jīng)營(yíng)過(guò)程中所產(chǎn)生的環(huán)境污染不能因此忽視,對(duì)石化公司的環(huán)境會(huì)計(jì)信息披露需采取有效的措施來(lái)進(jìn)行約束和規(guī)范。此研究在滿(mǎn)足當(dāng)下環(huán)境保護(hù)需求的同時(shí),更利于健全環(huán)境會(huì)計(jì)方面的法律法規(guī),具有理論和現(xiàn)實(shí)的雙重意義。論文通過(guò)回顧國(guó)內(nèi)外環(huán)境會(huì)計(jì)信息披露的相關(guān)文獻(xiàn),主要采用案例分析這一研究方法,對(duì)S石化股份有限公司進(jìn)行了詳細(xì)分析,經(jīng)剖析發(fā)現(xiàn)其目前在披露環(huán)境會(huì)計(jì)信息方面,仍存在一系列缺陷,如披露的體系不健全、自主性較差等。在石化公司環(huán)境會(huì)計(jì)信息披露缺乏深層分析的基礎(chǔ)上,借鑒發(fā)達(dá)國(guó)家的環(huán)境信息披露經(jīng)驗(yàn),向S石化公司環(huán)境會(huì)計(jì)信息披露提出建議和保障措施。通過(guò)豐富披露內(nèi)容、優(yōu)化披露形式、穩(wěn)定披露的數(shù)量和政府明確的政策性引導(dǎo),提升公司披露環(huán)境會(huì)計(jì)信息的自主性,完善環(huán)境會(huì)計(jì)信息披露模式等方面,并將得出的研究結(jié)論用于S石化公司中。希望通過(guò)研究可以使S石化環(huán)境會(huì)計(jì)信息披露更加完善,全面推進(jìn)其綠色可持續(xù)發(fā)展戰(zhàn)略。
[Abstract]:With the rapid development of economy in China, petrochemical companies have caused serious pollution to the ecological environment in the production and management activities. Under the requirement of national green and sustainable development, petrochemical companies should fulfill their social responsibility and disclose the environmental accounting information in real detail. Companies usually need to convey environmental protection signals to information users. One of the main ways is to disclose environmental accounting information. To a certain extent, to increase the confidence of information users, good environmental accounting information disclosure is the first choice. It is good for the company to establish a good image. At present, the environmental accounting information disclosure system, the laws and regulations, and the third party supervision system need to be further explored and studied, and to provide the basis for the establishment of norms. Petrochemical company is an important component of our country's economy, but as one of the heavy pollution industries, the environmental pollution produced in its production and operation should not be ignored. Effective measures should be taken to restrict and standardize the disclosure of environmental accounting information in petrochemical companies. This research not only meets the needs of current environmental protection, but also helps to perfect the laws and regulations of environmental accounting, which is of both theoretical and practical significance. By reviewing the relevant documents of environmental accounting information disclosure at home and abroad, this paper mainly adopts the case analysis method to analyze the S Petrochemical Company in detail, and finds that it is currently in the disclosure of environmental accounting information. There are still a series of defects, such as imperfect disclosure system, poor autonomy and so on. Based on the lack of deep analysis of environmental accounting information disclosure in petrochemical companies, and drawing on the environmental information disclosure experience of developed countries, this paper puts forward some suggestions and safeguards for environmental accounting information disclosure in S petrochemical company. By enriching the content of disclosure, optimizing the form of disclosure, stabilizing the amount of disclosure and the clear policy guidance of the government, we can enhance the autonomy of disclosure of environmental accounting information, improve the mode of disclosure of environmental accounting information, and so on. The conclusion is applied to S petrochemical company. It is hoped that the research can make S petrochemical environmental accounting information disclosure more perfect and promote its green and sustainable development strategy.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.72;F406.7

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