本文關(guān)鍵詞：我國化工行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露實(shí)證研究，由筆耕文化傳播整理發(fā)布。

網(wǎng)友755273190近日為您收集整理了關(guān)于我國化工行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露實(shí)證研究.pdf的文檔，希望對(duì)您的工作和學(xué)習(xí)有所幫助。以下是文檔介紹：一lI一_\。}■An Empirical Study on Disclosure of Environmental AccountingInformation in Chinese Chemical paniesbyXiang ChunhuaB.M.(Hunan University)2002Athesis submitted in partial satisfaction of theRequirement for the degree ofMaster of ountingin theGraduate schoolofHunan UniversitySupervisorAssociate Professor Deng YongqinMay,2010%.{湖南大學(xué)學(xué)位論文原倉IJ性聲明本人鄭重聲明:所呈交的論文是本人在導(dǎo)師的指導(dǎo)下獨(dú)立進(jìn)行研究所取得的研究成果。除了文中特別加以標(biāo)注引用的內(nèi)容外,本論文不包含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫的成果作品�！瘜�(duì)本文的研究做出重要貢獻(xiàn)的個(gè)人和集體,均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本聲明的法律后果由本人承擔(dān)。作者簽名: 日期:’2力/D年g月g日學(xué)位論文版權(quán)使用授權(quán)書本學(xué)位論文作者完全了解學(xué)校有關(guān)保留、使用學(xué)位論文的規(guī)定,同意學(xué)校保留并向國家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和電子版,允許論文被查閱和借閱。本人授權(quán)湖南大學(xué)可以將本學(xué)位論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫進(jìn)行檢索,可以采用影印、縮印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。本學(xué)位論文屬于1、保密口,在年解密后適用本授權(quán)書。2、不保密戰(zhàn)(請?jiān)谝陨舷鄳?yīng)方框內(nèi)打“√”)作者簽名:導(dǎo)師簽名:布搭彳日期:≯/0年6月6日日期:一fD年易月6日嚴(yán)我同化工行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露實(shí)證研究摘要面對(duì)日益嚴(yán)重的環(huán)境污染問題,各國越來越認(rèn)識(shí)到,企業(yè)實(shí)行環(huán)境會(huì)計(jì),披露環(huán)境會(huì)計(jì)信息,利用經(jīng)濟(jì)和市場機(jī)制約束和監(jiān)控企業(yè)生產(chǎn)活動(dòng)對(duì)環(huán)境的影響,是環(huán)境保護(hù)和治理的非常重要和有效的手段。環(huán)境保護(hù)要求企業(yè)信息披露不僅要反映經(jīng)濟(jì)受托責(zé)任,也要反映環(huán)境受托責(zé)任,但由于企業(yè)環(huán)境行為和環(huán)境事項(xiàng)的復(fù)雜性,不符合傳統(tǒng)會(huì)計(jì)的確認(rèn)和計(jì)量標(biāo)準(zhǔn),截今仍未納入財(cái)務(wù)會(huì)計(jì)報(bào)表體系。在環(huán)境會(huì)計(jì)體系尚未建立,環(huán)境會(huì)計(jì)相關(guān)準(zhǔn)則公布前,開展環(huán)境會(huì)計(jì)信息披露研究,對(duì)企業(yè)環(huán)境會(huì)計(jì)實(shí)務(wù)和會(huì)計(jì)理論具有極其重要的意義。本文首先回顧了國內(nèi)外環(huán)境會(huì)計(jì)的研究成果,以可持續(xù)發(fā)展理論和信息不對(duì)稱理論角度分析了環(huán)境會(huì)計(jì)信息披露的影響因素及披露動(dòng)因,從環(huán)境法律法規(guī)制度背景和環(huán)境信息披露實(shí)踐兩方面對(duì)環(huán)境會(huì)計(jì)信息披露進(jìn)行國際比較,并對(duì)我國化工行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露特點(diǎn)、存在的問題做了深入分析。然后通過構(gòu)建環(huán)境會(huì)計(jì)信息披露指數(shù),以中國的資本市場為背景,對(duì)影響我國環(huán)境會(huì)計(jì)信息披露的因素進(jìn)行經(jīng)驗(yàn)檢驗(yàn)。研究表明,我國上市公司環(huán)境信息披露的特點(diǎn)是內(nèi)容各行其是,整體質(zhì)量水平較低,自愿性披露意愿不強(qiáng),披露缺乏固定、規(guī)范的形式,可比性差:環(huán)境會(huì)計(jì)信息的披露質(zhì)量與企業(yè)的規(guī)模、國家控股性質(zhì)、股權(quán)集中度顯著相關(guān)。因此,我國目前應(yīng)加強(qiáng)環(huán)境會(huì)計(jì)制度準(zhǔn)則的建設(shè),對(duì)涉及環(huán)境事項(xiàng)的確認(rèn)標(biāo)準(zhǔn)和計(jì)量屬性應(yīng)進(jìn)行明確規(guī)范,將其納入現(xiàn)行財(cái)務(wù)會(huì)計(jì)報(bào)表體系內(nèi)列報(bào)和披露;通過發(fā)布環(huán)境信息披露指南,提高會(huì)計(jì)報(bào)表以外披露環(huán)境信息的可比性;建立強(qiáng)制性披露和自愿性披露相結(jié)合的環(huán)境會(huì)計(jì)披露模式;加強(qiáng)對(duì)環(huán)境會(huì)計(jì)信息披露的鑒證和監(jiān)管,保證其信息的可靠性。全面反映企業(yè)的經(jīng)濟(jì)活動(dòng)對(duì)環(huán)境的影響,體現(xiàn)其環(huán)境責(zé)任。關(guān)鍵詞:環(huán)境保護(hù);環(huán)境會(huì)計(jì);信息披露Ⅱ,__一一、我國化工行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露實(shí)證研究AbstractFaced with an increasingly serious problem of environmental pollution,e more and more aware panies’implementing ounting,disclosing environmental accounting information,utilizing economic andmarket mechanism to constrain and monitoring the impact panies’producingactivities on the environment arevery important and effective in the environmentalprotection and management.Environmental protection requires panies reflectnot only the fiduciary duties of the economy,but also the fiduciary duties of theenvironment when they disclose their information.Due to plexity of theenterprises’environmental behavior and issues,many practice is inconsistent with thetraditional accounting recognition and measurement standards,and it has not yet beenincorporated into the financial accounting report system.Thus carrying out research onthe disclosure of environmental accounting information is of great significance to theenterprisers’environmental accounting theory and practice,extremly before thepublication of relavant environmental accounting criterions and the establishment ofenvironmental accounting system.This thesis reviewed the domestic and foreign environmental accounting researchresults at first,analyzed the factors that effect environmental accounting informationdisclosure and its motivation from the sustainable development theory and theInformation asymmetry theory pared the domestic and internationaldisclosure of

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  本文關(guān)鍵詞：我國化工行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露實(shí)證研究，，由筆耕文化傳播整理發(fā)布。