發(fā)布時(shí)間：2018-06-21 22:11

  本文選題：環(huán)境會(huì)計(jì) + 重污染企業(yè)�。� 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著人類(lèi)邁向工業(yè)化時(shí)代,經(jīng)濟(jì)飛速增長(zhǎng)的同時(shí),環(huán)境污染問(wèn)題日益凸顯,世界各國(guó)逐漸認(rèn)識(shí)到,工業(yè)技術(shù)不斷進(jìn)步是以環(huán)境污染為代價(jià)這一路徑是行不通的,各國(guó)對(duì)環(huán)境的保護(hù)意識(shí)不斷提高,環(huán)境問(wèn)題越來(lái)越受到人們的關(guān)注。我國(guó)作為一個(gè)發(fā)展中國(guó)家,經(jīng)濟(jì)發(fā)展和環(huán)境問(wèn)題相互協(xié)調(diào),是當(dāng)前面臨最主要的一個(gè)問(wèn)題。我國(guó)的重污染企業(yè)要實(shí)現(xiàn)經(jīng)濟(jì)穩(wěn)定發(fā)展,就要把環(huán)境保護(hù)放在首要戰(zhàn)略地位,始終貫徹國(guó)家相關(guān)的環(huán)保法規(guī)、認(rèn)真執(zhí)行環(huán)境會(huì)計(jì)信息披露規(guī)范。本文首先闡述了我國(guó)環(huán)境會(huì)計(jì)信息披露的背景和相關(guān)理論基礎(chǔ),以玖龍紙業(yè)(控股)有限公司為例,對(duì)其環(huán)境會(huì)計(jì)信息披露問(wèn)題進(jìn)行探討,從目標(biāo)、內(nèi)容和模式三方面揭示了其披露現(xiàn)狀,并提出公司在這三方面發(fā)現(xiàn)的問(wèn)題,例如相關(guān)的環(huán)境信息披露缺乏。在此基礎(chǔ)上,從內(nèi)部和外部進(jìn)行了分析,分析了原因,闡明了影響。并對(duì)玖龍紙業(yè)在環(huán)境會(huì)計(jì)信息的披露過(guò)程方面提出了相應(yīng)的對(duì)策和改善意見(jiàn)。最后,根據(jù)我國(guó)重污染企業(yè)當(dāng)今的現(xiàn)狀和本文案例研究得出的結(jié)論,對(duì)我國(guó)重污染企業(yè)環(huán)境會(huì)計(jì)信息披露從企業(yè)、政府和社會(huì)三個(gè)方面出了可行性建議。本文對(duì)玖龍紙業(yè)的環(huán)境會(huì)計(jì)披露的研究,不僅對(duì)如何改進(jìn)企業(yè)環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀有一定的現(xiàn)實(shí)意義,而且也為我國(guó)重污染企業(yè)進(jìn)行環(huán)境會(huì)計(jì)信息的披露提供一定了的參考。
[Abstract]:With the rapid growth of economy and the rapid growth of economy, the problem of environmental pollution has become increasingly prominent. Countries in the world have come to realize that the path of continuous progress of industrial technology at the cost of environmental pollution is not feasible. Environmental problems have been paid more and more attention because of the increasing awareness of environmental protection in various countries. As a developing country, China is facing the most important problem at present because of the coordination between economic development and environmental problems. In order to realize the stable development of economy, our country's heavily polluted enterprises should put environmental protection into the first strategic position, carry out the relevant national environmental laws and regulations, and conscientiously implement the environmental accounting information disclosure standard. This paper first expounds the background and related theoretical basis of environmental accounting information disclosure in China, taking Nine Dragons Paper (holding) Co., Ltd as an example, discusses the problems of environmental accounting information disclosure in Nine Dragons Paper Industry Co., Ltd. The content and mode reveal the current situation of disclosure, and point out the problems found by the company in these three aspects, such as the lack of related environmental information disclosure. On this basis, the internal and external analysis, analysis of the reasons and clarify the impact. The corresponding countermeasures and suggestions on the disclosure process of environmental accounting information in Nine Dragons Paper Industry are put forward. Finally, according to the present situation of heavy pollution enterprises in our country and the conclusion of the case study in this paper, some feasible suggestions are put forward for environmental accounting information disclosure of heavy pollution enterprises in China from three aspects: enterprise, government and society. The study of environmental accounting disclosure in Nine Dragons Paper Industry is not only of practical significance to how to improve the present situation of environmental accounting information disclosure in enterprises, It also provides some reference for heavy pollution enterprises to disclose environmental accounting information.
【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(lèi)號(hào)】：F406.7;F426.83

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本文編號(hào)：2050217