【摘要】：在當(dāng)今,伴隨著日益加速的社會(huì)發(fā)展節(jié)奏,各行業(yè)過(guò)于追求經(jīng)濟(jì)效益的增長(zhǎng),環(huán)境問(wèn)題卻開始凸顯,已然成為全球關(guān)注的焦點(diǎn),全社會(huì)對(duì)環(huán)境保護(hù)的呼聲也越來(lái)越高,十三五規(guī)劃強(qiáng)調(diào)綠色協(xié)調(diào)可持續(xù)發(fā)展,基于這樣的背景,環(huán)境會(huì)計(jì)的作用開始顯現(xiàn),對(duì)企業(yè)進(jìn)行環(huán)境會(huì)計(jì)信息披露已經(jīng)是勢(shì)在必行。現(xiàn)在國(guó)內(nèi)的環(huán)境會(huì)計(jì)研究還在摸索之中,需要形成系統(tǒng)規(guī)范的體系來(lái)支撐。石化行業(yè)是環(huán)境保護(hù)和污染治理的重中之重,之所以選取S公司這一石化行業(yè)的重點(diǎn)企業(yè)開展研究,不僅能夠優(yōu)化和完善S公司環(huán)境會(huì)計(jì)信息披露的體系,也為行業(yè)內(nèi)的其他企業(yè)做出披露的示范和榜樣。論文基于與環(huán)境會(huì)計(jì)相關(guān)的可持續(xù)發(fā)展理論、信息不對(duì)稱理論、經(jīng)濟(jì)外部性理論作為研究的理論基礎(chǔ),利用文獻(xiàn)分析法、數(shù)據(jù)分析法、案例研究法,首先介紹S公司以及所在石化行業(yè)的行業(yè)背景,S公司環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀展開分析,從披露的自愿性、內(nèi)容、模式三方面進(jìn)行分析,S公司存在的問(wèn)題主要是披露自愿性較弱,披露內(nèi)容不全面,環(huán)境報(bào)告書模式不完善。然后分析了問(wèn)題產(chǎn)生的原因,其中包括環(huán)保意識(shí)和披露意識(shí)缺乏、環(huán)保立法和披露制度不健全以及信息披露第三方監(jiān)管不嚴(yán)格�；谝陨涎芯�,對(duì)S公司的環(huán)境會(huì)計(jì)信息披露體系進(jìn)行了優(yōu)化。這一體系內(nèi)容包括堅(jiān)持可持續(xù)發(fā)展理念,維護(hù)利益相關(guān)者利益的目標(biāo),堅(jiān)持充分披露的原則,強(qiáng)制與自愿性結(jié)合的原則,定性與定量結(jié)合的原則,在內(nèi)容方面,要分為環(huán)境財(cái)務(wù)、業(yè)績(jī)和環(huán)保會(huì)計(jì)政策三類。在模式方面要將可描述和可核算信息分別披露,完善環(huán)境報(bào)告書模式。最后,通過(guò)積極開展S公司的披露工作和提高S公司的披露質(zhì)量?jī)纱蠓较騺?lái)完善S公司的披露行為,為S公司的披露提供系統(tǒng)規(guī)范的幫助,以此提高石化行業(yè)的披露成效。
[Abstract]:Nowadays, with the accelerating pace of social development, various industries are pursuing the growth of economic benefits, but the environmental problems have become the focus of global attention, and the voice of the whole society on environmental protection is becoming more and more high. The 13th Five-Year Plan emphasizes green coordinated and sustainable development. Based on this background, the role of environmental accounting has begun to show, and it is imperative to disclose environmental accounting information to enterprises. At present, the research of environmental accounting in China is still in the process of exploration, which needs to form a systematic and normative system to support. Petrochemical industry is the most important part of environmental protection and pollution control. The reason why S Company, the key enterprise of petrochemical industry, is selected to carry out research, can not only optimize and perfect the system of environmental accounting information disclosure in S Company. Also for other enterprises in the industry to provide a model and example of disclosure. Based on the theory of sustainable development related to environmental accounting, the theory of information asymmetry and the theory of economic externality, the paper uses literature analysis, data analysis and case study. First of all, it introduces S Company and the background of its petrochemical industry, analyzes the present situation of environmental accounting information disclosure of S Company, and analyzes the voluntary nature and content of disclosure. The main problems in mode three are that the voluntary disclosure is weak, the disclosure content is not comprehensive, and the model of environmental report is not perfect. Then it analyzes the causes of the problems, including the lack of environmental awareness and disclosure awareness, environmental protection legislation and disclosure system is not perfect, and information disclosure third party supervision is not strict. Based on the above research, the environmental accounting information disclosure system of S Company is optimized. This system consists of adhering to the concept of sustainable development, maintaining the objectives of stakeholders' interests, adhering to the principle of full disclosure, the principle of compulsory and voluntary integration, the principle of qualitative and quantitative integration, and the content. To be divided into environmental finance, performance and environmental accounting policy three categories. In the aspect of model, the descriptive and accounting information should be disclosed separately and the environmental report model should be improved. Finally, the disclosure behavior of S company is improved by actively carrying out the disclosure work of S company and improving the disclosure quality of S company, and the system standard help is provided for the disclosure of S company, so as to improve the disclosure effect of petrochemical 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)】：F406.7;F426.72

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