發(fā)布時(shí)間：2018-01-05 15:42

  本文關(guān)鍵詞：我國(guó)石化行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露問(wèn)題研究　出處：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 石化行業(yè) 上市公司 環(huán)境會(huì)計(jì)信息 信息披露

【摘要】：當(dāng)今社會(huì),隨著環(huán)境污染日益加劇,可持續(xù)發(fā)展戰(zhàn)略已漸漸深入人心。我國(guó)在“十二五”期間,在環(huán)境保護(hù)與生態(tài)建設(shè)工作方面站在了更高的起點(diǎn),也邁出了嶄新的一步。企業(yè)作為經(jīng)濟(jì)社會(huì)的實(shí)體,經(jīng)濟(jì)發(fā)展在短期內(nèi)難以擺脫對(duì)資源環(huán)境的依賴,良好的自然環(huán)境是其正常經(jīng)營(yíng)的前提,企業(yè)的發(fā)展也正面臨著節(jié)約資源、保護(hù)環(huán)境、節(jié)能減排以及管理創(chuàng)新等巨大的挑戰(zhàn),因此更需要企業(yè)承擔(dān)起保護(hù)環(huán)境的責(zé)任。環(huán)境會(huì)計(jì)信息的披露是企業(yè)承擔(dān)環(huán)保責(zé)任的一個(gè)切入點(diǎn),它對(duì)企業(yè)能夠有效保護(hù)環(huán)境起到重要影響作用,并且企業(yè)環(huán)境會(huì)計(jì)信息也越來(lái)越多的受到社會(huì)公眾及其他利益相關(guān)者的關(guān)注。 我國(guó)環(huán)保部門(mén)在2010年公布了十六類重污染行業(yè),其中,石化行業(yè)屬于證監(jiān)會(huì)強(qiáng)制披露環(huán)境信息的重污染行業(yè)之一。雖然法律法規(guī)越來(lái)越重視對(duì)該行業(yè)環(huán)境會(huì)計(jì)信息的披露進(jìn)行規(guī)范,但石化行業(yè)的環(huán)境會(huì)計(jì)信息披露依然存在信息披露的內(nèi)容不足、披露方式不統(tǒng)一等諸多問(wèn)題,并且都亟待解決。因此,本文主要研究我國(guó)石化行業(yè)環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀,從而分析出其中存在的問(wèn)題并最終提出解決方法,完善石化行業(yè)環(huán)境會(huì)計(jì)信息的披露,使得企業(yè)能夠承擔(dān)起保護(hù)環(huán)境的責(zé)任。 本文首先對(duì)選題的背景及意義進(jìn)行闡述,回顧了國(guó)外及國(guó)內(nèi)的研究狀況,并進(jìn)行評(píng)述。然后又探討了環(huán)境會(huì)計(jì)的概念及其利益相關(guān)者理論、可持續(xù)發(fā)展理論和信息不對(duì)稱理論；同時(shí)選擇了我國(guó)滬市石化行業(yè)作為樣本公司,從披露信息公司的數(shù)量、披露的方式、披露的內(nèi)容及其信息的性質(zhì)等角度,總結(jié)石化行業(yè)上市公司在環(huán)境會(huì)計(jì)信息披露中存在的問(wèn)題。最后對(duì)出現(xiàn)各種問(wèn)題的原因進(jìn)行分析,并通過(guò)以上的分析,在完善石化行業(yè)環(huán)境會(huì)計(jì)信息披露方面提出了有針對(duì)性的建議。
[Abstract]:In today ' s society , with the increasing environmental pollution , the sustainable development strategy has become more and more popular . In the 12th Five - Year Plan period , we have made a new step in the aspects of environmental protection and ecological construction . As an entity of economic and social development , enterprises are facing the great challenges of saving resources , protecting the environment , saving energy and reducing emission and managing innovation . The disclosure of environmental accounting information is an entry point for enterprises to take responsibility for protecting the environment . The disclosure of environmental accounting information is an entry point for enterprises to take responsibility for environmental protection . In 2010 , China ' s environmental protection department published 16 kinds of heavy - pollution industries , in which the petrochemical industry belongs to one of the heavy pollution industries in which environmental information is forced to be disclosed by the CSRC . Although the laws and regulations pay more and more attention to the disclosure of environmental accounting information in the industry , the present paper mainly studies the present situation of the disclosure of environmental accounting information in the petrochemical industry , so as to analyze the existing problems and finally put forward the solutions to improve the disclosure of environmental accounting information in the petrochemical industry , so that enterprises can assume the responsibility of protecting the environment . This paper first expounds the background and significance of the topic , reviews the research situation in foreign countries and in China , and reviews the concept of environmental accounting and its stakeholder theory , sustainable development theory and information asymmetry theory . At the same time , the paper summarizes the problems existing in the disclosure of environmental accounting information of listed companies in petrochemical industry as sample companies . Finally , the reasons for the problems are analyzed , and some suggestions are put forward in improving the disclosure of environmental accounting information in petrochemical industry .

【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.722

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本文編號(hào)：1383785