B企業(yè)環(huán)境會計信息披露問題及對策研究
發(fā)布時間：2018-11-20 20:57
【摘要】：2015年1月1日,號稱“史上最嚴”的新《環(huán)境保護法》開始正式實施,除了用“治安拘留、刑事責任”、“按日計罰、上不封頂”等手段嚴懲環(huán)境違法行為,還規(guī)定排污單位必須公開自身環(huán)境信息。企業(yè)既是社會經濟財富的主要創(chuàng)造者,也是自然的主要破壞者,如何平衡經濟發(fā)展與環(huán)境保護具有現實意義。鋼鐵行業(yè)作為我國國民經濟的支柱產業(yè),也是破壞環(huán)境的重污染行業(yè)之一,具有資源消耗高、利用率低、廢棄物排放量多等問題。為此,我國制定了《鋼鐵燒結、球團工業(yè)大氣污染物排放標準》(GB 28662—2012)等來限制鋼鐵企業(yè)的排放。目前,越來越多的鋼鐵企業(yè)的利益相關者開始關注環(huán)境會計信息的披露,有關規(guī)章制度也逐漸規(guī)范,但仍存在諸多問題,如企業(yè)的披露方式不統(tǒng)一等等。在學術研究方面,大多數學者針對整個鋼鐵行業(yè)的環(huán)境會計信息披露進行研究,得出的大樣本的對策建議的可操作性不強。此外,對環(huán)境會計信息披露情況進行評價時,大多數學者沒有區(qū)分環(huán)境自愿性信息和強制性信息,缺乏對披露動機的量化研究等。本文在相關理論的基礎上,將環(huán)境會計信息披露作為研究內容,對B企業(yè)進行深入分析,從其生產流程及技術特點入手,結合梳理的相關制度規(guī)范,采用內容分析法設計了顯著性和量化性兩個維度的評價指標,還區(qū)分了環(huán)境自愿性信息和強制性信息,嘗試對其披露動機進行量化研究,發(fā)現問題,探尋其主要成因,從核算體系、披露模式、內部監(jiān)督、自愿性四個角度尋找企業(yè)自身實施環(huán)境會計信息披露的路徑。本文的研究結論主要有以下幾點。首先,環(huán)境會計信息披露的研究具有重要性和必要性,企業(yè)需加強環(huán)境保護,積極向利益相關者進行披露。其次,利用內容分析法,構建了一個較全面的環(huán)境會計信息披露質量評價指標,能更加直觀體現企業(yè)披露的情況,并能夠對其披露動機進行量化分析,可以為其他企業(yè)提供借鑒的經驗。然后,B企業(yè)的整體披露情況越來越好,但還存在一些問題,其成因多種多樣。最后,單獨的核算與報告模式可以更加集中、全面、明晰地反映B企業(yè)的情況,是未來環(huán)境會計信息披露模式的發(fā)展方向,但現階段實施的阻力較大。相對來說,嵌入企業(yè)常規(guī)的會計與報告模式是現階段較可行的模式。
[Abstract]:On January 1, 2015, the new Environmental Protection Law, known as "the most severe in history," began to be formally implemented. In addition to "public security detention, criminal responsibility," and "punishment on a daily basis, not capping the top," and other means, it severely punished environmental illegal acts. It is also stipulated that pollutant discharge units must disclose their own environmental information. Enterprise is not only the main creator of social economic wealth, but also the main destroyer of nature. How to balance economic development and environmental protection has practical significance. As the pillar industry of our national economy, iron and steel industry is also one of the heavy pollution industries that destroy the environment. It has many problems such as high resource consumption, low utilization rate and much waste discharge. In order to limit the emission of iron and steel enterprises, China has formulated the Standard of Air Pollutant Emission from Iron and Steel Sintering and pellet Industry (GB 28662-2012). At present, more and more stakeholders of iron and steel enterprises begin to pay attention to the disclosure of environmental accounting information, and the relevant rules and regulations are gradually standardized, but there are still many problems, such as the disunity of disclosure methods of enterprises and so on. In the aspect of academic research, most scholars study the environmental accounting information disclosure of the whole iron and steel industry, and come to the conclusion that the large sample of countermeasures and suggestions are not feasible. In addition, when evaluating the disclosure of environmental accounting information, most scholars do not distinguish between environmental voluntary information and mandatory information, and lack of quantitative research on disclosure motivation. On the basis of relevant theories, this paper takes the disclosure of environmental accounting information as the research content, carries on the thorough analysis to the B enterprise, from its production process and the technical characteristic, unifies combs the related system standard, Using content analysis method, this paper designs the evaluation indexes of two dimensions of significance and quantification, and differentiates environmental voluntary information from mandatory information, tries to quantify the disclosure motivation, finds out the problems, and explores the main causes. From the four angles of accounting system, disclosure mode, internal supervision and voluntary nature, this paper tries to find the way for enterprises to implement environmental accounting information disclosure. The main conclusions of this paper are as follows. First of all, the research of environmental accounting information disclosure is important and necessary. Enterprises should strengthen environmental protection and actively disclose to stakeholders. Secondly, using the content analysis method, a more comprehensive evaluation index of environmental accounting information disclosure quality is constructed, which can more intuitively reflect the situation of enterprise disclosure, and can analyze its disclosure motivation quantitatively. It can be used for reference by other enterprises. Then, the overall disclosure of B enterprises is getting better and better, but there are still some problems, its causes are various. Finally, a separate accounting and reporting model can reflect the situation of enterprise B in a more centralized, comprehensive and clear way, which is the development direction of environmental accounting information disclosure mode in the future, but the resistance to implement at the present stage is greater. Comparatively speaking, it is more feasible to embed the conventional accounting and reporting mode in enterprises at this stage.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.31;F406.7
本文編號：2345996
[Abstract]:On January 1, 2015, the new Environmental Protection Law, known as "the most severe in history," began to be formally implemented. In addition to "public security detention, criminal responsibility," and "punishment on a daily basis, not capping the top," and other means, it severely punished environmental illegal acts. It is also stipulated that pollutant discharge units must disclose their own environmental information. Enterprise is not only the main creator of social economic wealth, but also the main destroyer of nature. How to balance economic development and environmental protection has practical significance. As the pillar industry of our national economy, iron and steel industry is also one of the heavy pollution industries that destroy the environment. It has many problems such as high resource consumption, low utilization rate and much waste discharge. In order to limit the emission of iron and steel enterprises, China has formulated the Standard of Air Pollutant Emission from Iron and Steel Sintering and pellet Industry (GB 28662-2012). At present, more and more stakeholders of iron and steel enterprises begin to pay attention to the disclosure of environmental accounting information, and the relevant rules and regulations are gradually standardized, but there are still many problems, such as the disunity of disclosure methods of enterprises and so on. In the aspect of academic research, most scholars study the environmental accounting information disclosure of the whole iron and steel industry, and come to the conclusion that the large sample of countermeasures and suggestions are not feasible. In addition, when evaluating the disclosure of environmental accounting information, most scholars do not distinguish between environmental voluntary information and mandatory information, and lack of quantitative research on disclosure motivation. On the basis of relevant theories, this paper takes the disclosure of environmental accounting information as the research content, carries on the thorough analysis to the B enterprise, from its production process and the technical characteristic, unifies combs the related system standard, Using content analysis method, this paper designs the evaluation indexes of two dimensions of significance and quantification, and differentiates environmental voluntary information from mandatory information, tries to quantify the disclosure motivation, finds out the problems, and explores the main causes. From the four angles of accounting system, disclosure mode, internal supervision and voluntary nature, this paper tries to find the way for enterprises to implement environmental accounting information disclosure. The main conclusions of this paper are as follows. First of all, the research of environmental accounting information disclosure is important and necessary. Enterprises should strengthen environmental protection and actively disclose to stakeholders. Secondly, using the content analysis method, a more comprehensive evaluation index of environmental accounting information disclosure quality is constructed, which can more intuitively reflect the situation of enterprise disclosure, and can analyze its disclosure motivation quantitatively. It can be used for reference by other enterprises. Then, the overall disclosure of B enterprises is getting better and better, but there are still some problems, its causes are various. Finally, a separate accounting and reporting model can reflect the situation of enterprise B in a more centralized, comprehensive and clear way, which is the development direction of environmental accounting information disclosure mode in the future, but the resistance to implement at the present stage is greater. Comparatively speaking, it is more feasible to embed the conventional accounting and reporting mode in enterprises at this stage.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.31;F406.7
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