本文選題：中石化　切入點(diǎn)：環(huán)境會(huì)計(jì)　出處：《蘭州大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟(jì)的快速發(fā)展,環(huán)境問(wèn)題越來(lái)越突出,21世紀(jì)的今天,環(huán)境問(wèn)題已經(jīng)成為了一大全球問(wèn)題,與此同時(shí),環(huán)境保護(hù)的呼聲也越來(lái)越高。在這樣的背景下,環(huán)境會(huì)計(jì)研究開(kāi)始萌芽和發(fā)展,企業(yè)的環(huán)境會(huì)計(jì)信息披露不斷得到重視。我國(guó)的環(huán)境會(huì)計(jì)相關(guān)研究起步較晚,還沒(méi)有形成較為完整的理論體系,使得企業(yè)環(huán)境會(huì)計(jì)信息披露的有關(guān)行為缺乏明確的指引,在披露的過(guò)程中存在很多問(wèn)題�；ば袠I(yè)是我國(guó)的基礎(chǔ)產(chǎn)業(yè),但同時(shí)也是重污染行業(yè),對(duì)環(huán)境影響巨大,中石化作為石化行業(yè)中的領(lǐng)軍企業(yè),其環(huán)境會(huì)計(jì)信息披露的具體現(xiàn)狀不斷得到利益相關(guān)者的關(guān)注。 本文在環(huán)境會(huì)計(jì)信息披露相關(guān)理論和中石化公司概況的基礎(chǔ)上,首先采用定性分析與定量分析相結(jié)合的研究方法,通過(guò)選定的環(huán)境會(huì)計(jì)信息披露影響因素(公司治理結(jié)構(gòu)、公司盈利能力、法律規(guī)范約束、監(jiān)管程度)和相關(guān)指標(biāo)(披露內(nèi)容、披露形式、披露數(shù)量、披露動(dòng)機(jī)、披露模式)對(duì)中石化的環(huán)境會(huì)計(jì)信息披露現(xiàn)狀進(jìn)行了診斷分析,然后探析了中石化環(huán)境會(huì)計(jì)信息披露中存在的問(wèn)題及其成因,最后提出了問(wèn)題解決的對(duì)策和相關(guān)改進(jìn)建議。 本文對(duì)中石化的環(huán)境會(huì)計(jì)信息披露現(xiàn)狀進(jìn)行診斷分析,對(duì)于中石化改善環(huán)境會(huì)計(jì)信息披露具有一定的借鑒意義,同時(shí)也可以為我國(guó)其他污染行業(yè)和上市公司進(jìn)行環(huán)境會(huì)計(jì)信息披露提供一定的參考。
[Abstract]:With the rapid development of economy, environmental problems are becoming more and more prominent today in the 21st century. Environmental problems have become a major global problem, and at the same time, the voice of environmental protection is becoming more and more high. In this context, The research on environmental accounting has begun to sprout and developed, and the disclosure of environmental accounting information in enterprises has been paid more attention. The related research on environmental accounting in our country has started relatively late and has not yet formed a relatively complete theoretical system. It makes the behavior of environmental accounting information disclosure lack of clear guidance, and there are many problems in the process of disclosure. Chemical industry is the basic industry of our country, but it is also a heavy pollution industry, which has a great impact on the environment. As a leading enterprise in petrochemical industry, Sinopec has been paid more and more attention to its environmental accounting information disclosure. Based on the related theory of environmental accounting information disclosure and the general situation of Sinopec Company, this paper first adopts the research method of combining qualitative analysis with quantitative analysis, and through the selected factors of environmental accounting information disclosure (corporate governance structure), The current situation of environmental accounting information disclosure of Sinopec is diagnosed and analyzed by its profitability, legal constraints, regulatory level and related indicators (disclosure content, disclosure form, disclosure quantity, disclosure motivation, disclosure mode). Then it analyzes the problems and causes of environmental accounting information disclosure in Sinopec, and finally puts forward the countermeasures to solve the problems and relevant suggestions for improvement. In this paper, the current situation of environmental accounting information disclosure in Sinopec is diagnosed and analyzed, which has certain reference significance for Sinopec to improve environmental accounting information disclosure. At the same time, it can also provide some reference for other pollution industries and listed companies to disclose environmental accounting information.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.722;F275

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