本文選題：石化行業(yè)　切入點(diǎn)：上市公司　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：當(dāng)今社會(huì),大部分企業(yè)的發(fā)展在短期內(nèi)無法擺脫對(duì)資源及環(huán)境的依賴,這意味著企業(yè)能夠維持正常經(jīng)營(yíng)的必要條件是較好的自然環(huán)境,這也意味著上市公司肩負(fù)環(huán)境保護(hù)這一社會(huì)責(zé)任。披露環(huán)境會(huì)計(jì)信息可以警示企業(yè)更加關(guān)注經(jīng)營(yíng)過程中對(duì)環(huán)境所造成的積極或者負(fù)面影響。此外,對(duì)外披露環(huán)境會(huì)計(jì)信息也能夠?qū)⑵髽I(yè)目前的與環(huán)境相關(guān)的情況及時(shí)傳遞給社會(huì)公眾及其他利益相關(guān)者,從而加強(qiáng)社會(huì)公眾及其他利益相關(guān)者對(duì)企業(yè)環(huán)境活動(dòng)的關(guān)注。目前,我國(guó)證監(jiān)會(huì)已強(qiáng)制要求重污染行業(yè)披露環(huán)境會(huì)計(jì)信息,很顯然,石化行業(yè)屬于重污染行業(yè)。盡管我國(guó)目前法律法規(guī)越來越重視規(guī)范重污染行業(yè)環(huán)境會(huì)計(jì)信息披露,然而石化行業(yè)的環(huán)境會(huì)計(jì)信息披露依然存在許多問題待解決,例如所披露的環(huán)境會(huì)計(jì)信息不完善、缺乏可靠性及可比性、信息披露的方式較為分散等。因此,本文將對(duì)我國(guó)石化行業(yè)上市公司2013年至2015年的環(huán)境會(huì)計(jì)從披露數(shù)量、方式、描述形式及內(nèi)容等方面進(jìn)行統(tǒng)計(jì),總結(jié)目前石化企業(yè)環(huán)境會(huì)計(jì)信息披露存在的問題,并剖析具體問題產(chǎn)生的原因,最終對(duì)石化企業(yè)環(huán)境會(huì)計(jì)信息披露提出完善建議。本文首先闡述研究背景與意義,對(duì)國(guó)內(nèi)外的研究現(xiàn)狀進(jìn)行回顧與綜述。其次,本文將闡述環(huán)境會(huì)計(jì)的概念以及委托代理理論、利益相關(guān)者理論、可持續(xù)發(fā)展理論;其次,本文又闡述了環(huán)境會(huì)計(jì)的概念與委托代理理論、利益相關(guān)者理論及可持續(xù)發(fā)展理論;其次,以我國(guó)滬深兩市上市的石化企業(yè)作為樣本,統(tǒng)計(jì)了近三年石化行業(yè)環(huán)境會(huì)計(jì)信息披露的方式與內(nèi)容,并歸集我國(guó)目前實(shí)施的與環(huán)境會(huì)計(jì)信息披露相關(guān)的法律法規(guī),分析總結(jié)我國(guó)石化企業(yè)環(huán)境會(huì)計(jì)信息披露存在的問題并提出具體的改善建議;最后,通過具體分析S公司2015年所披露的環(huán)境會(huì)計(jì)信息,總結(jié)S公司目前環(huán)境會(huì)計(jì)信息披露存在的問題,提出了針對(duì)性建議以此來完善S公司環(huán)境會(huì)計(jì)信息披露。
[Abstract]:In today's society, the development of most enterprises can not get rid of the dependence on resources and environment in the short term, which means that the enterprise can maintain the normal operation of the necessary conditions is a good natural environment, this also means that the listed companies have the social responsibility of environmental protection. Environmental accounting information disclosure can warn the enterprises pay more attention to positive or negative impact on business in the process of environment. In addition, the foreign environmental accounting information disclosure can be related with the environment enterprise present situation timely delivery to the public and other stakeholders, so as to strengthen the public and stakeholders on the activities of the enterprise environment. At present, China's Securities Regulatory Commission has required heavy pollution the industry of environmental accounting information disclosure, obviously, the petrochemical industry is heavily polluting industries. Although China's current laws and regulations are more and more attention to the standard of heavy pollution Dyeing industry environmental accounting information disclosure, however, the environmental accounting information disclosure of the petrochemical industry there are still many problems to be solved, such as environmental accounting information disclosure is not perfect, lack of reliability and comparability of the information disclosure mode is more dispersed. Thus, the environmental accounting in listed companies from 2013 to 2015 on China petrochemical industry from the disclosure of the number, description, form and content and other aspects of statistics, summed up the current problems of environmental accounting information disclosure of petrochemical enterprises, and to analyze the reasons of specific problems, finally puts forward some suggestions on the environmental accounting information disclosure of petrochemical enterprises. This paper first describes the research background and significance, research status at home and abroad were reviewed review. Secondly, this article will elaborate the concept of environmental accounting and principal-agent theory, stakeholder theory, sustainable development theory; secondly, the This paper elaborated the concept of accounting environment and the principal-agent theory, the theory of sustainable development and stakeholder theory; secondly, the Shanghai and Shenzhen two listed petrochemical enterprises as the sample statistics, nearly three years of petrochemical industry of the environmental accounting information disclosure mode and content, and to set the implementation of China's current disclosure laws and regulations related to the environmental accounting information, analysis and summary of accounting information of China's petrochemical enterprises to disclose environmental problems and put forward specific improvement suggestions; finally, through a detailed analysis of the environmental accounting information disclosure by S company in 2015, the total S company environmental accounting information disclosure problems, and puts forward some corresponding suggestions in order to improve the environment the accounting information disclosure of the S company.

【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.72;F406.7;F832.51

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