本文關(guān)鍵詞：ZSY公司環(huán)境會(huì)計(jì)信息披露案例研究　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 環(huán)境會(huì)計(jì) 信息披露 可持續(xù)發(fā)展 社會(huì)責(zé)任

【摘要】：在當(dāng)今時(shí)代,隨著國民經(jīng)濟(jì)的增長,嚴(yán)重污染的環(huán)境問題越來越引起社會(huì)公眾的高度關(guān)注,大家更加意識(shí)到生態(tài)環(huán)境對(duì)人類生活的重要性。因此,人們對(duì)“保護(hù)環(huán)境、節(jié)約資源”的呼聲越來越強(qiáng)烈。大部分的環(huán)境污染問題是企業(yè)在生產(chǎn)經(jīng)營中產(chǎn)生的,因此,怎樣在生產(chǎn)經(jīng)營中重視環(huán)境問題,主動(dòng)承擔(dān)社會(huì)責(zé)任,實(shí)現(xiàn)經(jīng)濟(jì)與環(huán)境的和諧共存成為現(xiàn)在越來越重要的問題。目前,環(huán)境污染事件層出不窮,人們對(duì)此更加關(guān)注的同時(shí),國家也更加重視環(huán)境問題。為了適應(yīng)中國經(jīng)濟(jì)的發(fā)展,使經(jīng)濟(jì)與環(huán)境能夠和諧共存,政府提出了科學(xué)發(fā)展觀,在發(fā)展經(jīng)濟(jì)的時(shí)候不忘節(jié)能減排和保護(hù)環(huán)境。由于企業(yè)對(duì)外披露的環(huán)境會(huì)計(jì)信息關(guān)系著企業(yè)的形象和發(fā)展,所以企業(yè)的利益相關(guān)者對(duì)環(huán)境會(huì)計(jì)信息披露越來越重視。國內(nèi)對(duì)環(huán)境會(huì)計(jì)研究起步比較晚,有關(guān)的理論還不太完善,所以對(duì)外披露的環(huán)境會(huì)計(jì)信息的實(shí)用性不高。因此通過對(duì)環(huán)境會(huì)計(jì)信息披露的研究,可以促使企業(yè)提升其社會(huì)責(zé)任感和環(huán)保形象,達(dá)到保護(hù)生態(tài)環(huán)境和節(jié)約資源的目的。隨著人們對(duì)環(huán)境污染問題越來越關(guān)注,國家相關(guān)部門也采取了相應(yīng)措施來規(guī)范企業(yè)披露環(huán)境會(huì)計(jì)信息行為。國家監(jiān)管部門頒布多部法律法規(guī)來推動(dòng)上市公司對(duì)環(huán)境會(huì)計(jì)信息的披露,體現(xiàn)出政府對(duì)這方面的重視。石油產(chǎn)業(yè)是我國經(jīng)濟(jì)發(fā)展的支柱產(chǎn)業(yè)之一,其對(duì)我們的生存環(huán)境有重大影響,因此相關(guān)部門應(yīng)該對(duì)該行業(yè)企業(yè)的環(huán)境會(huì)計(jì)信息披露予以重視,使企業(yè)披露的內(nèi)容做到全面完整。但是,鑒于我國目前對(duì)環(huán)境會(huì)計(jì)信息披露理論研究還不太完善,該行業(yè)的企業(yè)在對(duì)環(huán)境會(huì)計(jì)信息披露中存在信息不全面、形式不規(guī)范等諸多的問題。本文梳理了關(guān)于環(huán)境會(huì)計(jì)信息披露的國內(nèi)外文獻(xiàn),在可持續(xù)發(fā)展理論、社會(huì)責(zé)任理論和利益相關(guān)者理論的基礎(chǔ)上,選取了在石油行業(yè)有代表性的ZSY公司為案例,采用案例分析的方法,通過分析ZSY公司的現(xiàn)狀,發(fā)現(xiàn)其在環(huán)境會(huì)計(jì)信息披露形式、模式和內(nèi)容上存在的問題并分析其成因,提出完善公司環(huán)境會(huì)計(jì)信息披露的對(duì)策,使ZSY公司披露的信息更全面更完整。本文對(duì)于改進(jìn)ZSY公司的環(huán)境會(huì)計(jì)信息披露有著一定的指導(dǎo)作用,并為其他企業(yè)提供參考。
[Abstract]:In the present era, with the growth of national economy, the serious pollution of the environment has attracted more and more attention of the public, and everyone is more aware of the importance of the ecological environment to human life. More and more people are calling for "protecting the environment and saving resources". Most of the environmental pollution problems are produced by enterprises in the production and operation. Therefore, how to pay attention to the environmental problems in the production and management. It is becoming more and more important to take the initiative of social responsibility and realize the harmonious coexistence of economy and environment. At present, environmental pollution events emerge in endlessly, people pay more attention to this at the same time. In order to adapt to the development of Chinese economy and make the economy and environment coexist harmoniously, the government put forward the scientific development view. In the development of the economy, we should not forget to save energy and reduce emissions and protect the environment. Because the environmental accounting information disclosed by enterprises is related to the image and development of enterprises. Therefore, the stakeholders of enterprises pay more and more attention to the disclosure of environmental accounting information. Therefore, the environmental accounting information disclosed to the public is not practical. Therefore, through the research of environmental accounting information disclosure, enterprises can promote their social responsibility and environmental image. In order to protect the ecological environment and save resources, people pay more and more attention to the problem of environmental pollution. The relevant departments of the state have also taken corresponding measures to standardize the disclosure of environmental accounting information by enterprises. The state regulatory authorities have promulgated a number of laws and regulations to promote the disclosure of environmental accounting information of listed companies. The petroleum industry is one of the pillar industries in the economic development of our country, which has great influence on our living environment. Therefore, the relevant departments should pay attention to the environmental accounting information disclosure of the industry enterprises, so as to make the content of the enterprise disclosure complete. In view of the fact that the theory of environmental accounting information disclosure in our country is not perfect at present, the enterprises in this industry have incomplete information in the disclosure of environmental accounting information. This paper combs the domestic and foreign literature on environmental accounting information disclosure, on the basis of sustainable development theory, social responsibility theory and stakeholder theory. In this paper, the representative ZSY company in petroleum industry is selected as a case study. By analyzing the current situation of ZSY company, we find out the form of information disclosure in environmental accounting. Model and content of the existing problems and analysis of the causes of the company environmental accounting information disclosure to improve the countermeasures. This paper is helpful to improve the environmental accounting information disclosure of ZSY Company and provide reference for other enterprises.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.22

【相似文獻(xiàn)】

相關(guān)期刊論文 前1條

1 黃秀江，，蔡紹文;ZSY—95電腦縮水率儀研制[J];絲綢;1996年06期

相關(guān)碩士學(xué)位論文 前3條

1 武佳慧;ZSY公司環(huán)境會(huì)計(jì)信息披露案例研究[D];吉林財(cái)經(jīng)大學(xué);2017年

2 宋峻;ZSY潤滑油公司售后服務(wù)存在問題及對(duì)策研究[D];電子科技大學(xué);2010年

3 李海濤;煉化產(chǎn)業(yè)升級(jí)背景下ZSY建設(shè)公司發(fā)展戰(zhàn)略研究[D];蘭州理工大學(xué);2013年

本文編號(hào)：1402833