發(fā)布時(shí)間：2018-04-20 03:42

  本文選題：環(huán)境會(huì)計(jì) + 信息披露　； 參考：《天津商業(yè)大學(xué)》2017年碩士論文

【摘要】：近年來(lái),中國(guó)經(jīng)濟(jì)的快速崛起給我們帶來(lái)了極大的物質(zhì)享受,但伴隨而來(lái)的環(huán)境污染問(wèn)題也是觸目驚心的。人們物質(zhì)生活水平不斷攀升,社會(huì)經(jīng)濟(jì)飛速發(fā)展在一定程度上是用我們賴以生存的自然環(huán)境換來(lái)的。環(huán)境污染事件層出不窮,其中大多數(shù)都是由于公司在生產(chǎn)經(jīng)營(yíng)中不注重自身活動(dòng)對(duì)于環(huán)境的影響造的。據(jù)統(tǒng)計(jì),由企業(yè)經(jīng)營(yíng)造成的環(huán)境污染占環(huán)境污染總數(shù)的80%。因此,引導(dǎo)企業(yè)協(xié)調(diào)生產(chǎn)經(jīng)營(yíng)和環(huán)境保護(hù)之間的關(guān)系,成為現(xiàn)在必須要解決的問(wèn)題。無(wú)論是作為政府、企業(yè)還是社會(huì)在促進(jìn)經(jīng)濟(jì)發(fā)展和環(huán)境保護(hù)時(shí),都離不開對(duì)環(huán)境會(huì)計(jì)信息的分析,所以環(huán)境會(huì)計(jì)也成為人們關(guān)注的焦點(diǎn)。相較于美國(guó)等發(fā)達(dá)國(guó)家,我國(guó)學(xué)者對(duì)于環(huán)境會(huì)計(jì)的研究剛剛開始,還沒有取得相對(duì)完整、成熟的研究成果,使得企業(yè)在環(huán)境信息的界定,環(huán)境會(huì)計(jì)核算及其信息披露上沒有可供參考的標(biāo)準(zhǔn)。國(guó)家相關(guān)部門以及證監(jiān)會(huì)為推動(dòng)企業(yè)環(huán)境會(huì)計(jì)的發(fā)展采取了很多措施,但在實(shí)際操作中卻缺乏指導(dǎo)性。出于以上問(wèn)題的考慮,研究環(huán)境會(huì)計(jì)能夠指導(dǎo)企業(yè)在實(shí)際操作中的具體應(yīng)用�；ば袠I(yè)在2003年就被列為需要嚴(yán)格控制的重污染行業(yè),XA公司作為化工行業(yè)中發(fā)展較好,盈利較多的領(lǐng)軍企業(yè),不論從公司的發(fā)展規(guī)模,內(nèi)部人員配置以及經(jīng)濟(jì)實(shí)力和行業(yè)特點(diǎn)來(lái)說(shuō)都有能力并且應(yīng)當(dāng)注意公司生產(chǎn)經(jīng)營(yíng)與環(huán)境保護(hù)之間的關(guān)系,完成環(huán)境會(huì)計(jì)核算以及環(huán)境會(huì)計(jì)信息披露工作,為整個(gè)行業(yè)環(huán)境會(huì)計(jì)的應(yīng)用和發(fā)展提供參考,因此本文對(duì)于XA公司環(huán)境會(huì)計(jì)問(wèn)題的研究具有較強(qiáng)代表性。本文在寫作過(guò)程中吸收了前人優(yōu)秀的研究成果,闡述了研究環(huán)境會(huì)計(jì)的背景和意義以及國(guó)內(nèi)外的研究現(xiàn)狀,對(duì)環(huán)境會(huì)計(jì)相關(guān)理論進(jìn)行了概述,重點(diǎn)關(guān)注XA公司在會(huì)計(jì)核算與環(huán)境事項(xiàng)相結(jié)合的過(guò)程中存在的問(wèn)題,即環(huán)境會(huì)計(jì)理論應(yīng)用于實(shí)踐過(guò)程中出現(xiàn)的問(wèn)題,然后提出具有可操作性的符合XA公司具體情況的環(huán)境會(huì)計(jì)核算及披露框架,以期XA公司能夠?qū)h(huán)境事項(xiàng)反映在公司財(cái)務(wù)會(huì)計(jì)核算體系中。
[Abstract]:In recent years, the rapid rise of China's economy has brought us great material enjoyment, but the accompanying problem of environmental pollution is shocking. People's material living standard is rising constantly, and the rapid development of social economy is to some extent paid for by the natural environment on which we live. The environmental pollution events emerge in endlessly, most of them are caused by the company's not paying attention to the influence of its own activities on the environment. According to statistics, environmental pollution caused by business operations accounts for 80% of the total environmental pollution. Therefore, it is necessary to solve the problem of guiding enterprises to coordinate the relationship between production management and environmental protection. Whether as a government, enterprises or society, when promoting economic development and environmental protection, environmental accounting information can not be separated from the analysis, so environmental accounting has become the focus of attention. Compared with the developed countries such as the United States, the research on environmental accounting by Chinese scholars has just begun, and has not yet achieved relatively complete and mature research results, which makes enterprises define environmental information. There is no standard for reference in environmental accounting and information disclosure. The relevant departments and the CSRC have taken a lot of measures to promote the development of environmental accounting in enterprises, but lack of guidance in practice. In view of the above problems, the study of environmental accounting can guide the practical application of enterprises. In 2003, the chemical industry was listed as a heavy pollution industry in need of strict control as a leading enterprise with better development and more profit in the chemical industry, regardless of the development scale of the company. The internal staffing, economic strength and industry characteristics are capable and should pay attention to the relationship between the production and operation of the company and environmental protection, and complete the work of environmental accounting and environmental accounting information disclosure, This paper provides a reference for the application and development of environmental accounting in the whole industry, so this paper is representative of the research on environmental accounting of XA Company. In the process of writing, this paper absorbs the outstanding research achievements of predecessors, expounds the background and significance of the research on environmental accounting and the current research situation at home and abroad, and summarizes the relevant theories of environmental accounting. Focus on the problems that exist in the process of combining accounting and environmental matters in XA Company, that is, the problems in the application of environmental accounting theory in practice, Then, the paper puts forward an operable framework of environmental accounting and disclosure in accordance with the specific circumstances of XA Company, so as to enable XA Company to reflect environmental matters in the financial accounting accounting system of the company.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.7;F406.7;X196

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