本文選題：上市公司　切入點(diǎn)：環(huán)境信息披露　出處：《廣西大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國的環(huán)境污染問題日益嚴(yán)重,環(huán)境污染已經(jīng)成為制約經(jīng)濟(jì)社會發(fā)展的瓶頸。在全球倡導(dǎo)可持續(xù)發(fā)展的背景之下,企業(yè)的環(huán)境社會責(zé)任也越發(fā)引起社會各界的廣泛關(guān)注。上市公司作為社會公眾公司、企業(yè)的優(yōu)秀代表,理應(yīng)率先承擔(dān)起環(huán)境社會責(zé)任,而環(huán)境信息披露機(jī)制,是做好環(huán)境保護(hù)的重要途徑和手段。我國關(guān)于上市公司環(huán)境信息披露的研究仍處在起步階段,雖然實(shí)踐中上市公司環(huán)境信息披露已經(jīng)逐步興起并取得較大進(jìn)展,但現(xiàn)狀仍不容樂觀。研究上市公司環(huán)境信息披露的質(zhì)量,既是實(shí)現(xiàn)可持續(xù)發(fā)展的內(nèi)在要求,也是上市公司環(huán)境監(jiān)管實(shí)踐的迫切需要。在國內(nèi)上市公司環(huán)境污染事件頻發(fā)的背景之下,本文實(shí)證分析評價我國上市公司環(huán)境信息披露質(zhì)量現(xiàn)狀以發(fā)現(xiàn)存在的問題,并就改進(jìn)環(huán)境信息披露質(zhì)量提出政策建議。 本文首先闡述了研究背景、意義及文獻(xiàn)綜述,確定研究思路、方法及理論基礎(chǔ)。其次,分析了我國上市公司環(huán)境信息披露的有關(guān)制度,界定上市公司環(huán)境信息披露質(zhì)量的概念,比較分析上市公司環(huán)境信息披露質(zhì)量的評價方法,同時,構(gòu)建了上市公司環(huán)境信息披露質(zhì)量的評價框架。之后,在建立的評價框架的基礎(chǔ)上,采用指數(shù)法構(gòu)建我國上市公司環(huán)境信息披露指數(shù)(EDI),利用該指數(shù),以采礦業(yè)上市公司為樣本,全面分析評價環(huán)境信息披露質(zhì)量現(xiàn)狀,發(fā)現(xiàn)環(huán)境信息披露存在缺乏統(tǒng)一規(guī)范、披露方法過于簡單、披露內(nèi)容不夠完整、缺乏第三方審驗(yàn)等問題。最后,提出了進(jìn)一步完善上市公司環(huán)境信息披露的制度體系、進(jìn)一步完善上市公司環(huán)境信息披露監(jiān)管體系、不斷強(qiáng)化上市公司環(huán)境責(zé)任和信息披露意識、不斷拓展深化環(huán)境會計(jì)理論與實(shí)踐的研究等四個方面的政策建議。
[Abstract]:In recent years, the problem of environmental pollution in China has become increasingly serious, environmental pollution has become a bottleneck restricting economic and social development. The environmental and social responsibility of enterprises has attracted more and more attention from all walks of life. As public companies and outstanding representatives of enterprises, listed companies should take the lead in undertaking environmental and social responsibility and environmental information disclosure mechanisms. The research on environmental information disclosure of listed companies in China is still in its infancy, although the environmental information disclosure of listed companies has gradually risen and made great progress in practice. However, the current situation is still not optimistic. To study the quality of environmental information disclosure of listed companies is the inherent requirement of sustainable development. It is also an urgent need for the practice of environmental supervision of listed companies. Under the background of frequent environmental pollution incidents of listed companies in China, this paper empirically analyzes and evaluates the quality of environmental information disclosure of listed companies in China to find the existing problems. And to improve the quality of environmental information disclosure policy recommendations. This paper first describes the research background, significance and literature review, determines the research ideas, methods and theoretical basis. Secondly, it analyzes the system of environmental information disclosure of listed companies in China. Defining the concept of environmental information disclosure quality of listed companies, comparing and analyzing the evaluation methods of environmental information disclosure quality of listed companies, at the same time, constructing the evaluation framework of environmental information disclosure quality of listed companies. On the basis of the established evaluation framework, the environmental information disclosure index of listed companies in China is constructed by using the index method, and the environmental information disclosure quality of the listed mining companies is comprehensively analyzed and evaluated by using the index, taking the listed companies in the mining industry as a sample. It is found that there are some problems in environmental information disclosure, such as lack of uniform standard, too simple disclosure method, incomplete disclosure content, lack of third party audit and so on. Finally, the system of environmental information disclosure of listed companies is further improved. We should further improve the supervision system of environmental information disclosure of listed companies, strengthen the environmental responsibility and information disclosure consciousness of listed companies, and expand and deepen the research on the theory and practice of environmental accounting.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：X322;F270;F426.1

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