本文選題：可持續(xù)發(fā)展　切入點(diǎn)：環(huán)境會(huì)計(jì)　出處：《江西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：進(jìn)入工業(yè)社會(huì)以來(lái)，人類(lèi)在生產(chǎn)活動(dòng)過(guò)程中無(wú)限制地濫用自然資源，并隨意向外界環(huán)境排放廢棄物。這些行為帶來(lái)的環(huán)境問(wèn)題，無(wú)疑給人類(lèi)的生命和財(cái)產(chǎn)造成了極大的損害。于是我們不得不開(kāi)始思考，一直以來(lái)，為了改善生存條件追求幸福小康生活，我們不斷地發(fā)展經(jīng)濟(jì)，然而經(jīng)濟(jì)的發(fā)展卻換來(lái)了更嚴(yán)重的環(huán)境污染，人們的生存條件卻進(jìn)一步惡化。如何找到二者之間的平衡點(diǎn)，尋求經(jīng)濟(jì)與環(huán)境的協(xié)調(diào)發(fā)展？這無(wú)疑成為全社會(huì)共同面臨的難題。在可持續(xù)發(fā)展戰(zhàn)略的引導(dǎo)下，人們逐漸從之前追求粗放式的發(fā)展道路轉(zhuǎn)變到經(jīng)濟(jì)與環(huán)境同步發(fā)展的道路上來(lái)，即可持續(xù)發(fā)展道路，在促進(jìn)經(jīng)濟(jì)發(fā)展的同時(shí)關(guān)注環(huán)境污染問(wèn)題。環(huán)境會(huì)計(jì)是基于可持續(xù)發(fā)展理論建立起來(lái)的會(huì)計(jì)學(xué)科分支，它的產(chǎn)生是可持續(xù)發(fā)展的必然結(jié)果。環(huán)境會(huì)計(jì)信息披露是環(huán)境會(huì)計(jì)的重要組成部分，，將使得企業(yè)在重視經(jīng)濟(jì)效益的同時(shí)關(guān)注環(huán)境效益，對(duì)于完善會(huì)計(jì)理論體系起著不可或缺的作用。同時(shí)采掘行業(yè)作為我國(guó)支柱型產(chǎn)業(yè)，環(huán)境污染現(xiàn)象很?chē)?yán)重，受到利益相關(guān)者的重視程度越來(lái)越高，因此本文探析采掘業(yè)上市公司環(huán)境會(huì)計(jì)信息披露具有重大的現(xiàn)實(shí)價(jià)值。 研究思路上，首先回顧了國(guó)內(nèi)外環(huán)境會(huì)計(jì)信息披露的研究成果，接著闡述相關(guān)理論，在此基礎(chǔ)上探析我國(guó)采掘業(yè)環(huán)境會(huì)計(jì)信息披露問(wèn)題及問(wèn)題的原因，最后在借鑒國(guó)外環(huán)境會(huì)計(jì)信息披露經(jīng)驗(yàn)基礎(chǔ)上提出有利于改善我國(guó)采掘業(yè)環(huán)境會(huì)計(jì)信息披露的對(duì)策。在研究方法上，本文采用的一是定性與定量研究相結(jié)合的方法，本文以定性研究為主，深入地探討了環(huán)境會(huì)計(jì)信息披露的相關(guān)內(nèi)容以及我國(guó)采掘業(yè)上市公司環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀及其存在的問(wèn)題，但是任何理論研究都離不開(kāi)數(shù)據(jù)的支撐，因此本文搜集了大量的我國(guó)采掘業(yè)上市公司環(huán)境會(huì)計(jì)信息披露的資料，力圖使本文闡述更加具有說(shuō)服力。二是比較分析法，分析了美國(guó)環(huán)境會(huì)計(jì)信息披露的概況，總結(jié)其措施和成就；同時(shí)重點(diǎn)探析了我國(guó)采掘業(yè)上市公司環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀、存在的問(wèn)題及取得的成就，將兩者之間進(jìn)行對(duì)比分析。 文章分七部分來(lái)討論我國(guó)采掘業(yè)環(huán)境會(huì)計(jì)信息披露問(wèn)題： 第一部分是引言。主要闡述了本文的研究背景和意義、國(guó)內(nèi)外文獻(xiàn)綜述、文獻(xiàn)評(píng)述、本文的研究思路和方法以及文章的基本框架結(jié)構(gòu)。 第二部分是關(guān)于采掘業(yè)環(huán)境會(huì)計(jì)信息披露的基礎(chǔ)理論。本章定義了環(huán)境會(huì)計(jì)和環(huán)境會(huì)計(jì)信息披露這兩個(gè)概念，介紹了采掘業(yè)環(huán)境會(huì)計(jì)信息的基本內(nèi)容、主要方式，闡明了采掘業(yè)環(huán)境會(huì)計(jì)信息披露的理論基礎(chǔ)：社會(huì)責(zé)任理論、可持續(xù)發(fā)展理論和信息不對(duì)稱(chēng)理論。 第三部分是我國(guó)采掘業(yè)環(huán)境會(huì)計(jì)信息披露存在的問(wèn)題。本章是論文的重點(diǎn)部分，通過(guò)搜集和整理48家采掘業(yè)環(huán)境會(huì)計(jì)信息，發(fā)現(xiàn)該行業(yè)在環(huán)境會(huì)計(jì)信息披露方面存在以下問(wèn)題：內(nèi)容不全面、方式不統(tǒng)一、選擇現(xiàn)象嚴(yán)重、可比性低、可靠性差。 第四部分是對(duì)我國(guó)采掘業(yè)環(huán)境會(huì)計(jì)信息披露存在問(wèn)題的原因分析。采掘業(yè)環(huán)境會(huì)計(jì)信息披露存在上述問(wèn)題主要由企業(yè)內(nèi)部因素和外部因素導(dǎo)致的。 第五部分是美國(guó)環(huán)境會(huì)計(jì)信息披露的經(jīng)驗(yàn)借鑒。本章主要從美國(guó)環(huán)境會(huì)計(jì)信息披露的概況出發(fā)，分析了美國(guó)所采取的措施及取得的成效，并得出對(duì)我國(guó)采掘業(yè)環(huán)境會(huì)計(jì)信息披露的啟示。 第六部分是完善我國(guó)采掘業(yè)環(huán)境會(huì)計(jì)信息披露問(wèn)題的建議。本章著重從企業(yè)、政府和社會(huì)這三個(gè)層面提出改善我國(guó)采掘業(yè)環(huán)境會(huì)計(jì)信息披露的對(duì)策。 第七部分是結(jié)論與展望。 總之，我國(guó)對(duì)環(huán)境會(huì)計(jì)的研究才剛剛起步，采掘業(yè)上市公司環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀并不太樂(lè)觀。需要政府部門(mén)、企業(yè)和社會(huì)各界攜起手來(lái)、共同努力，找到適合我國(guó)采掘業(yè)上市公司的發(fā)展之路。從目前對(duì)環(huán)境會(huì)計(jì)信息披露的研究，可以看出，環(huán)境會(huì)計(jì)信息披露的理論研究和實(shí)踐并不完善，對(duì)于此項(xiàng)理論的發(fā)展需要更多學(xué)者的努力，不斷完善環(huán)境會(huì)計(jì)信息披露體制，這不僅有利于環(huán)境保護(hù)也有利于促進(jìn)經(jīng)濟(jì)發(fā)展。
[Abstract]:Since entering the industrial society, human unrestricted abuse of natural resources in the production process, and free to discharge waste outside environment. Environmental problems brought by these actions, no doubt to human life and property caused great damage. So we have to start thinking, since, in order to improve the living conditions of the pursuit of happiness a well-off life and we continue to economic development, but economic development but for the more serious pollution of the environment, people's living conditions have worsened. How to find a balance between the two, how to coordinate the development of economy and environment? It will undoubtedly become the problem faced by the whole society. In the strategy of sustainable development under the guidance of the people. Gradually from the pursuit of development road before extensive change to the economy and environment of the simultaneous development of the road, the way of sustainable development, in promoting economic development At the same time to pay attention to the environmental pollution problems. Environmental accounting is a branch of accounting discipline based on the theory of sustainable development is established, it is the inevitable result of sustainable development. Environmental accounting information disclosure is an important part of the environmental accounting, will make the enterprise to take attention to the environmental benefits, to play an indispensable role in perfecting accounting theory at the same time system. Mining industry as China's pillar industry, environmental pollution is very serious, by stakeholders pay more and more attention, so this paper analysis of the mining industry is of great practical value of the listed company environmental accounting information disclosure.
The research ideas, firstly reviews the research achievements of domestic and foreign environmental accounting information disclosure, and then expounds the related theory, based on the analysis of China's mining industry environmental accounting information disclosure problem and problem. Finally, in reference to foreign environmental accounting information disclosure on the basis of the experience of countermeasures are put forward to improve the accounting information disclosure of China's mining industry environment in research methods, this paper adopts a method combining qualitative and quantitative analysis, this thesis mainly used the qualitative research, in-depth study of the current situation of environmental accounting information disclosure of relevant content of environmental accounting information disclosure of listed companies and China's mining industry and the existing problems, but cannot do without any theory research the data support, so this paper collected a large number of China's mining industry, the environmental accounting information disclosure of listed company, this paper is trying to make more Convincing. Two is the method of comparative analysis, analyzes the general situation of Japanese environmental accounting information disclosure, summarizes the measures and achievements; at the same time, the focus of the status of China's mining industry environmental accounting information disclosure of listed companies, the existing problems and achievements will be between the two are compared and analyzed.
The article is divided into seven parts to discuss the issue of environmental accounting information disclosure in China's mining industry.
The first part is the introduction. It mainly expounds the background and significance of the research, literature review, literature review, research ideas and methods, and the basic framework of the article.
The second part is about the basic theory of mining environmental accounting information disclosure. This chapter defines the two concepts of environmental accounting and environmental accounting information disclosure, mainly introduces the basic content of environmental accounting information of mining industry, expounds the theoretical basis of environmental accounting information disclosure in the mining industry: the theory of social responsibility, sustainable development theory and the theory of information asymmetry.
The third part is our country's accounting information disclosure problems of mining environment. This chapter is the key part of the paper, we collected 48 mining environmental accounting information, the industry found that there are some problems in the aspect of environmental accounting information disclosure: the content is not comprehensive, is not uniform, choice phenomenon is serious, lower than sex and poor reliability.
The fourth part is the analysis of the problems of environmental accounting information disclosure in our mining industry. The above problems are mainly caused by internal and external factors.
The fifth part is the experience of American environmental accounting information disclosure. This chapter mainly starts from the general situation of environmental accounting information disclosure in the United States, analyzes the measures adopted by the US and the results achieved, and draws inspiration for our country's extractive industry's environmental accounting information disclosure.
The sixth part is the proposal to improve the environmental accounting information disclosure of our mining industry. This chapter focuses on the three levels of enterprises, government and society, and puts forward the countermeasures to improve our country's extractive industry's environmental accounting information disclosure.
The seventh part is the conclusion and the prospect.
In a word, the research on environmental accounting in China has just started, the situation of environmental accounting information disclosure of Listed Companies in the mining industry is not optimistic. The government departments, enterprises and all sectors of society to join hands together to find suitable for China's mining industry listed companies development. From the current research of the environmental accounting information disclosure it can be seen that the environmental accounting information disclosure theory research and practice is not perfect, for the development of the theory of the need for more scholars' efforts, and constantly improve the environmental accounting information disclosure system, which is not only conducive to environmental protection but also conducive to promoting economic development.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426

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