發(fā)布時(shí)間：2018-04-21 03:39

  本文選題：醫(yī)藥類(lèi) + 環(huán)境會(huì)計(jì)　； 參考：《中南大學(xué)》2012年碩士論文

【摘要】：醫(yī)藥類(lèi)企業(yè)作為環(huán)保部規(guī)定的重污染企業(yè),應(yīng)當(dāng)及時(shí)準(zhǔn)確的披露環(huán)境會(huì)計(jì)信息,但是在實(shí)務(wù)中頻發(fā)的環(huán)境事故讓我們對(duì)醫(yī)藥企業(yè)環(huán)境會(huì)計(jì)信息的質(zhì)量提出質(zhì)疑,醫(yī)藥企業(yè)披露的環(huán)境會(huì)計(jì)信息質(zhì)量不盡人意。筆者通過(guò)仔細(xì)研讀國(guó)內(nèi)外文獻(xiàn),發(fā)現(xiàn)已有的文獻(xiàn)多從理論上分析重污染企業(yè)環(huán)境會(huì)計(jì)信息披露的必要性、披露內(nèi)容和披露模式,對(duì)于如何評(píng)價(jià)環(huán)境會(huì)計(jì)信息的質(zhì)量很少有學(xué)者涉及。醫(yī)藥類(lèi)上市公司是一系列契約的交點(diǎn),保證上市公司披露的環(huán)境會(huì)計(jì)信息質(zhì)量尤為重要。鑒于此,本文擬以醫(yī)藥行業(yè)為切入口研究我國(guó)上市公司環(huán)境會(huì)計(jì)信息質(zhì)量的評(píng)價(jià)問(wèn)題,主要從環(huán)境會(huì)計(jì)信息質(zhì)量評(píng)價(jià)的各個(gè)要素著手,重點(diǎn)探討評(píng)價(jià)指標(biāo)以及評(píng)價(jià)方法。 本文首先分析了研究的宏觀背景,對(duì)國(guó)內(nèi)外環(huán)境會(huì)計(jì)信息質(zhì)量評(píng)價(jià)的研究動(dòng)態(tài)進(jìn)行梳理,針對(duì)我國(guó)目前環(huán)境會(huì)計(jì)信息的現(xiàn)狀,運(yùn)用信息經(jīng)濟(jì)學(xué)、管制經(jīng)濟(jì)學(xué)的方法對(duì)信息失真的原因進(jìn)行分析。通過(guò)對(duì)醫(yī)藥類(lèi)上市公司環(huán)境會(huì)計(jì)信息的披露現(xiàn)狀進(jìn)行調(diào)查,指出我國(guó)醫(yī)藥類(lèi)上市公司的環(huán)境會(huì)計(jì)信息存在披露不充分、缺乏可靠性、實(shí)質(zhì)性意義不強(qiáng)等問(wèn)題。然后根據(jù)我國(guó)會(huì)計(jì)準(zhǔn)則對(duì)會(huì)計(jì)信息質(zhì)量特征的要求,結(jié)合環(huán)境會(huì)計(jì)信息的特征,構(gòu)建了我國(guó)上市公司環(huán)境會(huì)計(jì)信息質(zhì)量評(píng)價(jià)指標(biāo)體系。應(yīng)用模糊評(píng)價(jià)法、層次分析法將定性和定量分析結(jié)合起來(lái),對(duì)會(huì)計(jì)信息質(zhì)量評(píng)價(jià)方法進(jìn)行了探討。最后,結(jié)合公司實(shí)例對(duì)環(huán)境會(huì)計(jì)信息質(zhì)量評(píng)價(jià)體系進(jìn)行應(yīng)用,得出評(píng)價(jià)結(jié)果并提出了改進(jìn)的建議。環(huán)境會(huì)計(jì)信息質(zhì)量評(píng)價(jià)體系的建立,可以使環(huán)境會(huì)計(jì)信息質(zhì)量難于評(píng)價(jià)的現(xiàn)狀得以改進(jìn),可為我國(guó)環(huán)境會(huì)計(jì)信息監(jiān)管督察工作提供參考。
[Abstract]:Pharmaceutical enterprises, as heavily polluted enterprises prescribed by the Ministry of Environmental Protection, should disclose environmental accounting information in a timely and accurate manner. However, frequent environmental accidents in practice make us question the quality of environmental accounting information in pharmaceutical enterprises. The quality of environmental accounting information disclosed by pharmaceutical enterprises is unsatisfactory. Through a careful study of domestic and foreign literature, the author finds that most of the existing documents theoretically analyze the necessity, content and mode of environmental accounting information disclosure in heavily polluted enterprises. There are few scholars involved in how to evaluate the quality of environmental accounting information. Pharmaceutical listed companies are the intersection of a series of contracts, and it is particularly important to ensure the quality of environmental accounting information disclosed by listed companies. In view of this, this paper intends to study the evaluation of environmental accounting information quality of listed companies in China with the pharmaceutical industry as the entry point, mainly from the various elements of environmental accounting information quality evaluation, focusing on the evaluation indicators and evaluation methods. This paper first analyzes the macro background of the research, combs the research trends of the quality evaluation of environmental accounting information at home and abroad, and applies information economics to the current situation of environmental accounting information in China. The methods of regulatory economics analyze the causes of information distortion. By investigating the current situation of environmental accounting information disclosure of pharmaceutical listed companies, it is pointed out that the disclosure of environmental accounting information of pharmaceutical listed companies in our country is insufficient, lack of reliability, lack of substantive significance, and so on. Then according to the requirement of accounting information quality characteristics of our country's accounting standards and combined with the characteristics of environmental accounting information, the evaluation index system of environmental accounting information quality of listed companies in China is constructed. Applying fuzzy evaluation method and analytic hierarchy process to combine qualitative and quantitative analysis, this paper discusses the evaluation method of accounting information quality. Finally, the evaluation system of environmental accounting information quality is applied to the example of the company, and the evaluation results are obtained and some suggestions for improvement are put forward. The establishment of environmental accounting information quality evaluation system can improve the present situation that the quality of environmental accounting information is difficult to evaluate and can provide a reference for the supervision and supervision of environmental accounting information in China.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F406.72;F832.51;F224

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本文編號(hào)：1780803