本文關(guān)鍵詞： 外部壓力 環(huán)境會計 信息披露 政府 媒體公眾　出處：《甘肅政法學(xué)院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：環(huán)境會計信息披露是保護環(huán)境的一個制度保障。我國政府部門為推動上市公司履行環(huán)保責(zé)任,出臺了一系列法律規(guī)范。但實踐中,上市公司環(huán)境會計信息披露率不高,內(nèi)容不完整,信息計量方式的可操作性差。且理論研究中,更多的是對主體環(huán)境責(zé)任的倡導(dǎo),缺少基于外部壓力的深入分析,制約了環(huán)境會計信息披露的研究。通過外部壓力視角,分析環(huán)境會計信息披露的制度和實務(wù)現(xiàn)狀,總結(jié)現(xiàn)階段環(huán)境會計信息披露不理想的深層原因,為今后環(huán)境會計信息披露的發(fā)展提供科學(xué)建議。這對于解決發(fā)展經(jīng)濟與保護環(huán)境不協(xié)調(diào)的問題,上市公司自身發(fā)展中如何承擔(dān)環(huán)境責(zé)任,選擇合理的要素投入組合,從而實現(xiàn)經(jīng)濟與環(huán)境的可持續(xù)發(fā)展,具有重要的意義。論文以上市公司環(huán)境會計信息披露為研究對象,從政府、媒體公眾這兩類外部壓力角度切入,研究三者之間的關(guān)系。運用文獻歸納法理清相關(guān)文獻和理論基礎(chǔ),確定研究思路。運用統(tǒng)計學(xué)研究方法分析環(huán)境會計信息披露制度和實務(wù)現(xiàn)狀。運用規(guī)范研究方法總結(jié)文章結(jié)論,提出合理化建議。首先,對環(huán)境會計的研究視角、環(huán)境會計信息的披露內(nèi)容與方式及影響因素三方面的文獻進行梳理,指出從外部壓力視角展開研究具有應(yīng)用價值;同時以可持續(xù)發(fā)展理論和管理學(xué)的成熟理論支撐論文觀點。其次,通過對規(guī)章制度的歸納和樣本公司的調(diào)查統(tǒng)計,描述現(xiàn)狀,提出問題并分析問題成因。最后,提出合理化建議。研究發(fā)現(xiàn),來自政府和媒體公眾的壓力對上市公司環(huán)境會計信息披露有促進作用。主要研究成果如下:第一,總結(jié)了1997—2015年相關(guān)部門圍繞環(huán)境會計信息披露出臺的制度政策,并統(tǒng)計了重污染行業(yè)上市公司實務(wù)現(xiàn)狀,包括:樣本公司的披露數(shù)量和質(zhì)量,內(nèi)容、計量方式和載體情況,能夠較為真實的反應(yīng)目前上市公司環(huán)境會計信息披露現(xiàn)狀。第二,根據(jù)統(tǒng)計結(jié)果發(fā)現(xiàn)制度上缺乏根基性和一致性,實務(wù)中披露內(nèi)容不完整,載體使用混亂,計量操作性差,整體披露質(zhì)量偏低的問題。第三,針對提出的問題,以博弈論為理論基礎(chǔ),分析上市公司、政府、媒體公眾三者之間的關(guān)系,總結(jié)問題成因。一方面,政府執(zhí)行力度不夠,設(shè)置的違規(guī)成本較低,缺乏非行政化制度的補充。另一方面,媒體公眾監(jiān)督作用沒有體現(xiàn)。第四,從實際出發(fā)提出可行的對策建議。即制度上,在《會計法》、《審計法》中增加環(huán)境會計內(nèi)容,明確其地位;執(zhí)行方式上,加大執(zhí)行力度,設(shè)置的違規(guī)成本高于執(zhí)行成本。完善上市公司環(huán)境會計信息的披露內(nèi)容、計量方式和載體,保證實施主體的可操作性。其他方面,加強媒體公眾的監(jiān)督和強化上市公司社會責(zé)任觀念。論文形成了上市公司環(huán)境會計信息披露、政府、媒體公眾的理論分析框架,為研究上市公司環(huán)境會計信息披露的影響因素和外部成因提供了新的思路。借助博弈論,明確了政府、媒體公眾對環(huán)境會計信息披露的外部壓力作用,是對傳統(tǒng)研究的有益補充。
[Abstract]:The environmental accounting information disclosure is a system guarantee to protect the environment. Our government departments to promote the listed companies to fulfill the environmental responsibility, issued a series of laws and regulations. But in practice, the environmental accounting information disclosure of listed companies is not high, the content is not complete, the information measure operability. And the study of the theory, more on the subject of environmental responsibility advocates, lack of in-depth analysis based on the external pressure, restricts the research of environmental accounting information disclosure. Through the analysis of the external pressure from the perspective of environmental accounting information disclosure system and the present practice, with current environmental accounting information disclosure of the deep reason is not ideal, to provide scientific advice for the future development of environment the accounting information disclosure. The development of the economy and protect the environment to solve the coordination problems, how to bear the environmental responsibility of Listed Companies in their own development, the factor selection and rational investment In combination, so as to realize the sustainable development of economy and environment, has important significance. Based on the environmental accounting information disclosure of listed companies as the research object, from the government, the media and the public the two kinds of external pressure angle, research the relationship between the three. The use of literature to sort out the relevant literature and theoretical basis, research ideas. The use of statistical analysis methods and the present practice of environmental disclosure of accounting information. The use of standardized methods summarizes the conclusion, puts forward some suggestions. First, the research perspective of environmental accounting, disclosure of three aspects contents and methods and influencing factors of environmental accounting information in the literature, pointed out that the external pressure from the perspective of value at the same time; the mature theory of sustainable development theory and management support the views of this paper. Secondly, through the induction and sample of the rules and regulations The survey, the description of the status quo, problems and analysis of the causes of the problem. Finally, puts forward some suggestions. The study found that from the government and the media public pressure to promote the role of environmental accounting information disclosure of listed companies. The main research results are as follows: first, summed up the 1997 - 2015 relevant departments around the environmental accounting information disclosure policy the introduction, including the statistics of the listed companies of heavy pollution industry in the present practice, quantity and quality, the Sample Firms's disclosure, measurement methods and carrier, can reflect the current situation of environmental accounting information disclosure of listed companies. Second, according to statistics found that the lack of foundation and consistency of the system, the practice of disclosure the carrier is not complete, use confusion, poor operation quality measurement, the problem of low overall disclosure. Third, in response to questions, with game theory Based on the analysis of listed companies, the government, the relationship between the media and the public of the three, summing up the causes of the problem. On the one hand, government enforcement is not enough, the violation cost setting is low, the lack of additional non administrative system. On the other hand, the public media supervision function is not reflected. Fourth, put forward the feasible suggestions in view of the actual that system, in the "accounting law", "increasing the content of environmental accounting audit law, clarify its position; implementation, strengthen enforcement, illegal cost is higher than the set execution cost. Improve the disclosure of environmental accounting information of listed companies, measurement methods and carrier, to ensure feasibility of the subject. On the other hand, to strengthen the supervision of the public media and strengthening corporate social responsibility concept. The formation of the environmental accounting information disclosure of listed companies, the government, the media and the public a theoretical analysis framework of the listed companies as the research environment The influence factors and external causes of accounting information disclosure provide a new way of thinking. With game theory, it is clear that the external pressure of government, media and public on environmental accounting information disclosure is a useful supplement to traditional research.

【學(xué)位授予單位】：甘肅政法學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

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