發(fā)布時(shí)間：2018-03-20 23:45

  本文選題：煤炭行業(yè)　切入點(diǎn)：公司治理　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái),我國(guó)的空氣污染越來(lái)越嚴(yán)重,國(guó)家開始采取相應(yīng)措施來(lái)治理環(huán)境。污染行業(yè)排放污染物是造成空氣污染的主要原因,污染行業(yè)主要包括化工、塑料、煤炭等,我國(guó)煤炭企業(yè)不單單是必不可少的能源企業(yè),還是我國(guó)環(huán)境污染的主要來(lái)源。盡管國(guó)家采取相應(yīng)措施進(jìn)行霧霾治理,重申企業(yè)應(yīng)當(dāng)注重在生產(chǎn)和經(jīng)營(yíng)過(guò)程中的環(huán)境保護(hù),但是鑒于沒(méi)有出臺(tái)具體的法律法規(guī),因此煤炭行業(yè)在開采使用過(guò)程之中對(duì)于生態(tài)環(huán)境所造成的污染危害并沒(méi)有通過(guò)環(huán)境會(huì)計(jì)信息披露出來(lái)。由于公司治理對(duì)環(huán)境會(huì)計(jì)信息的披露會(huì)造成一定的影響,因此論文便針對(duì)煤炭企業(yè)在環(huán)境質(zhì)量以及環(huán)境會(huì)計(jì)信息披露之間的關(guān)系進(jìn)行深入的研究分析,希望通過(guò)強(qiáng)化公司治理改善我國(guó)煤炭企業(yè)環(huán)境會(huì)計(jì)信息披露質(zhì)量,為有關(guān)職能環(huán)保部門提供環(huán)境保護(hù)措施及參考作用。論文在查閱國(guó)內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,從可持續(xù)發(fā)展理論以及公司治理和環(huán)境會(huì)計(jì)披露信息不對(duì)稱等理論來(lái)分析有關(guān)企業(yè)環(huán)境會(huì)計(jì)信息和公司治理之間的關(guān)系。經(jīng)過(guò)系統(tǒng)的分析發(fā)現(xiàn),公司治理將會(huì)影響到環(huán)境會(huì)計(jì)信息的披露。并以P煤炭企業(yè)為例,分析P煤炭企業(yè)公司治理與環(huán)境會(huì)計(jì)信息的關(guān)系以及P煤炭企業(yè)當(dāng)前在環(huán)境治理方面的狀況和有關(guān)企業(yè)環(huán)境會(huì)計(jì)信息的披露情況,根據(jù)具體的研究成果來(lái)進(jìn)行企業(yè)環(huán)境會(huì)計(jì)信息披露所存在的問(wèn)題,對(duì)P煤炭企業(yè)從公司治理和環(huán)境會(huì)計(jì)信息披露兩個(gè)方面提出合理化建議,從公司治理角度,P煤炭企業(yè)應(yīng)完善董事會(huì)制度,提高獨(dú)立董事的獨(dú)立性,同時(shí)強(qiáng)化監(jiān)事會(huì)的監(jiān)督作用;在企業(yè)的環(huán)境會(huì)計(jì)信息披露方面,要不斷的提升有關(guān)P煤炭企業(yè)的環(huán)境會(huì)計(jì)信息的披露情況以及環(huán)境會(huì)計(jì)信息披露系統(tǒng)的完善,從而進(jìn)一步的提升內(nèi)部管理制度,通過(guò)培訓(xùn)等方式來(lái)提升職工的綜合素質(zhì),保證P煤炭企業(yè)的環(huán)境會(huì)計(jì)信息披露水平,為煤炭行業(yè)的環(huán)境會(huì)計(jì)信息披露提出有效性的建議。
[Abstract]:In recent years, air pollution in our country has become more and more serious, and the state has begun to take corresponding measures to control the environment. Pollution industries mainly include chemical industry, plastics, coal and so on. China's coal enterprises are not only indispensable energy enterprises, but also the main sources of environmental pollution in China. Although the state has taken appropriate measures to deal with haze, it is reiterated that enterprises should pay attention to environmental protection in the process of production and operation. But in the absence of specific laws and regulations, Therefore, the pollution hazards caused by the coal industry to the ecological environment in the process of mining and using have not been disclosed through environmental accounting information. As the disclosure of environmental accounting information by corporate governance will have a certain impact, Therefore, the paper makes in-depth research and analysis on the relationship between environmental quality and environmental accounting information disclosure of coal enterprises, hoping to improve the quality of environmental accounting information disclosure of coal enterprises in China through strengthening corporate governance. To provide environmental protection measures and reference for the relevant functional environmental protection departments. The relationship between corporate environmental accounting information and corporate governance is analyzed from the theory of sustainable development and asymmetric information disclosure of corporate governance and environmental accounting. Corporate governance will affect the disclosure of environmental accounting information. This paper analyzes the relationship between corporate governance and environmental accounting information in P coal enterprise, the current situation of environmental governance and disclosure of environmental accounting information in P coal enterprise. According to the specific research results to carry out the problems existing in the disclosure of environmental accounting information in enterprises, the paper puts forward some reasonable suggestions for P coal enterprises from two aspects: corporate governance and environmental accounting information disclosure. From the perspective of corporate governance, coal enterprises should improve the board of directors system, improve the independence of independent directors, and strengthen the supervisory role of the board of supervisors. To continuously improve the disclosure of environmental accounting information and the improvement of environmental accounting information disclosure system in P coal enterprises, so as to further enhance the internal management system and improve the comprehensive quality of workers through training and other means. To ensure the level of environmental accounting information disclosure in P coal enterprises, and put forward some effective suggestions for environmental accounting information disclosure in coal industry.
【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
【分類號(hào)】：F426.21;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙選民;楊夢(mèng)琳;;環(huán)境會(huì)計(jì)信息披露質(zhì)量與公司治理結(jié)構(gòu)關(guān)系研究——基于資源型企業(yè)的數(shù)據(jù)分析[J];中國(guó)注冊(cè)會(huì)計(jì)師;2016年08期

2 劉慧翮;;煤炭行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露與法規(guī)建立[J];現(xiàn)代企業(yè);2016年02期

3 劉尚霖;范亞?wèn)|;;公司治理結(jié)構(gòu)對(duì)環(huán)境會(huì)計(jì)信息披露的影響研究[J];商業(yè)會(huì)計(jì);2015年06期

4 徐霞;張璐;;上市公司環(huán)境會(huì)計(jì)信息披露的實(shí)證分析[J];商場(chǎng)現(xiàn)代化;2014年21期

5 劉新民;王冉;王壘;;董事會(huì)治理對(duì)創(chuàng)業(yè)板上市公司創(chuàng)始高管離任影響研究[J];現(xiàn)代財(cái)經(jīng)(天津財(cái)經(jīng)大學(xué)學(xué)報(bào));2014年07期

6 楊麗;;公司治理、財(cái)務(wù)治理與管理控制[J];生產(chǎn)力研究;2014年05期

7 蔡玉程;林佳云;;中國(guó)上市公司有效股權(quán)結(jié)構(gòu)研究[J];學(xué)習(xí)與探索;2014年04期

8 王禾雨;;我國(guó)煤炭類上市公司環(huán)境會(huì)計(jì)信息披露問(wèn)題研究[J];當(dāng)代會(huì)計(jì);2014年03期

9 高明華;譚sツ，

本文編號(hào)：1641328