本文選題：環(huán)境會(huì)計(jì)　切入點(diǎn)：信息披露　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2016年碩士論文

【摘要】：隨著環(huán)境問(wèn)題的日趨嚴(yán)峻,越來(lái)越多的國(guó)家開始愈加重視環(huán)保問(wèn)題,而污染的源頭又恰恰更多地來(lái)源于企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng),因此,為了支持企業(yè)開展環(huán)保活動(dòng),就需要從環(huán)保的觀點(diǎn)出發(fā),確立一種能夠披露企業(yè)環(huán)境信息的制度,構(gòu)筑一個(gè)從環(huán)保視點(diǎn)出發(fā)的新體系。而如何才能更好地確立這一制度與構(gòu)筑這一體系,就是我國(guó)目前需要解決的問(wèn)題與本文的研究意義所在。本文通過(guò)分析日本目前環(huán)境會(huì)計(jì)信息披露狀況,對(duì)比中日企業(yè)環(huán)境會(huì)計(jì)信息披露現(xiàn)狀,就日本環(huán)境會(huì)計(jì)對(duì)我國(guó)的啟示和完善我國(guó)環(huán)境會(huì)計(jì)信息披露的有關(guān)建議進(jìn)行介紹與論述,具體可以分為以下五部分。第一部分引言介紹了本文選題背景與意義、研究本課題的思路、方法與內(nèi)容以及本文研究的創(chuàng)新之處。第二部分介紹環(huán)境會(huì)計(jì)信息披露的內(nèi)涵與理論基礎(chǔ),以及目前國(guó)內(nèi)外環(huán)境會(huì)計(jì)信息披露有關(guān)理論,以此來(lái)說(shuō)明我國(guó)環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀與國(guó)外相關(guān)領(lǐng)域的發(fā)展?fàn)顩r。第三部分主要介紹目前日本企業(yè)環(huán)境會(huì)計(jì)信息披露的整體狀況,通過(guò)分析日本環(huán)境省公布的最新版本《環(huán)境報(bào)告指南》(2012版)、《環(huán)境友好企業(yè)行動(dòng)調(diào)查結(jié)果》(2015版)等資料,分析日本目前環(huán)境信息披露狀況和日本在環(huán)境信息披露方面的先進(jìn)經(jīng)驗(yàn),在此部分中本文還將以重污染行業(yè)中具有代表性的日本最大的造紙公司--王子制紙披露的環(huán)境信息報(bào)告、環(huán)境會(huì)計(jì)報(bào)告、社會(huì)責(zé)任報(bào)告及企業(yè)官網(wǎng)上披露的環(huán)境信息進(jìn)行整理,全面、多角度地分析日本先進(jìn)企業(yè)環(huán)境信息披露模式的現(xiàn)狀,并進(jìn)行詳細(xì)介紹與論述。第四部分主要介紹中國(guó)最大造紙企業(yè)--晨鳴集團(tuán)的環(huán)境信息披露狀況,通過(guò)對(duì)比王子制紙與中國(guó)最大造紙公司晨鳴集團(tuán)對(duì)環(huán)境信息披露的狀況,對(duì)中日企業(yè)環(huán)境信息披露的相同點(diǎn)與差異進(jìn)行總結(jié)。第五部分發(fā)現(xiàn)我國(guó)環(huán)境信息披露過(guò)程中的不足,介紹日本環(huán)境會(huì)計(jì)對(duì)我國(guó)的啟示并提出完善我國(guó)環(huán)境會(huì)計(jì)信息披露的建議。此外也會(huì)指出本文研究的不足之處,并對(duì)未來(lái)進(jìn)行展望。本文通過(guò)對(duì)比中日兩國(guó)環(huán)境會(huì)計(jì)發(fā)展與兩國(guó)造紙企業(yè)環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀,分析了兩國(guó)環(huán)境會(huì)計(jì)信息披露的發(fā)展趨勢(shì),找出了我國(guó)目前環(huán)境會(huì)計(jì)研究與發(fā)展遇到的問(wèn)題。在這一基礎(chǔ)上,通過(guò)借鑒日本先進(jìn)的制度與經(jīng)驗(yàn),為完善我國(guó)環(huán)境會(huì)計(jì)信息披露提供了建議。
[Abstract]:With the increasingly serious environmental problems, more and more countries begin to pay more attention to environmental protection problems, and the source of pollution is precisely more from the production and management activities of enterprises. Therefore, in order to support enterprises to carry out environmental protection activities,From the point of view of environmental protection, it is necessary to establish a system that can disclose the environmental information of enterprises and build a new system from the viewpoint of environmental protection.How to better establish this system and construct it is the problem that our country needs to solve and the significance of this paper.By analyzing the current situation of environmental accounting information disclosure in Japan and comparing the current situation of environmental accounting information disclosure between Chinese and Japanese enterprises, this paper introduces and discusses the enlightenment of Japanese environmental accounting to our country and the relevant suggestions to improve the disclosure of environmental accounting information in China.Specific can be divided into the following five parts.The first part introduces the background and significance of this topic, the ideas, methods and contents of the research and the innovation of this study.The second part introduces the connotation and theoretical basis of environmental accounting information disclosure, as well as the theory of environmental accounting information disclosure at home and abroad, so as to explain the current situation of environmental accounting information disclosure in China and the development of related fields abroad.The third part mainly introduces the overall situation of environmental accounting information disclosure in Japanese enterprises at present. By analyzing the latest version of "Environmental reporting Guide" published by the Ministry of the Environment of Japan, "Environmental report Guide" (2012) and "Environmental friendly Enterprise Action Survey" (2015), etc.Analyzing the current situation of environmental information disclosure in Japan and Japan's advanced experience in environmental information disclosure,In this part, the environmental information report, the environmental accounting report, the social responsibility report and the environmental information disclosed on the website of Japan's largest paper-making company, the largest paper company in Japan, which is representative of the heavy pollution industry, will be sorted out.The present situation of environmental information disclosure mode of Japanese advanced enterprises is analyzed in detail and discussed in detail.The fourth part mainly introduces the environmental information disclosure of Chenming Group, the largest papermaking enterprise in China, and compares the environmental information disclosure between the Prince and Chenming Group, the largest papermaking company in China.The similarities and differences of environmental information disclosure between Chinese and Japanese enterprises are summarized.The fifth part finds out the deficiency in the process of environmental information disclosure in China, introduces the enlightenment of Japanese environmental accounting to our country and puts forward some suggestions to perfect the disclosure of environmental information in China.In addition, this paper will also point out the shortcomings of the study, and prospects for the future.By comparing the development of environmental accounting between China and Japan and the current situation of environmental accounting information disclosure in papermaking enterprises in China and Japan, this paper analyzes the development trend of environmental accounting information disclosure in both countries, and finds out the problems encountered in the research and development of environmental accounting in China.On this basis, some suggestions are provided for perfecting the disclosure of environmental accounting information in China by drawing lessons from Japan's advanced systems and experiences.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F416.83;F406.7

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