本文關(guān)鍵詞：江西銅業(yè)污染事件財(cái)務(wù)分析及啟示　出處：《上海交通大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 江西銅業(yè) 污染 事件分析 建議

【摘要】：隨著我國經(jīng)濟(jì)的飛速發(fā)展，人們?cè)絹碓秸J(rèn)識(shí)到環(huán)境保護(hù)的重要性。環(huán)境一旦污染，則危害大、治理成本高且具有一定的不可逆性，這影響了經(jīng)濟(jì)的可持續(xù)發(fā)展，極大的危害了人們提高生活質(zhì)量、經(jīng)濟(jì)與環(huán)境和諧發(fā)展的美好愿望。國家和政府采取了多項(xiàng)措施，尤其出臺(tái)了大量的文件、標(biāo)準(zhǔn)和規(guī)范，防范和控制環(huán)境污染。然而，近年來我國環(huán)境污染事件不斷，從松花江到汀江，從酸雨污染到血鉛超標(biāo)，環(huán)境污染事件不斷沖擊著人們的環(huán)保底線。僅2011年、2012年，就發(fā)生了康菲石油漏油等諸多觸目驚心的污染事件。 在諸多的環(huán)境污染事件和公司中，筆者選取了江西銅業(yè)污染事件進(jìn)行剖析。涉事公司江西銅業(yè)是在冶金行業(yè)具有龍頭地位的上市公司，其在行業(yè)中具有一定的代表性，對(duì)其分析、提出建議也具有一定的借鑒性。而作為上市公司公開的資料、較為完善的信息披露為分析江西銅業(yè)污染事件帶來的影響提供了數(shù)據(jù)和事實(shí)依據(jù)。且江西銅業(yè)是一家最終由國資委控股的企業(yè)，對(duì)各項(xiàng)法律、法規(guī)、制度的執(zhí)行力度相對(duì)較大、受政府和政策的影響也相對(duì)較多，對(duì)江西銅業(yè)進(jìn)行研究，，能更好的折射出我國在企業(yè)管理、市場(chǎng)監(jiān)管、法律法規(guī)制度的體系及其缺陷，為從事件的研究擴(kuò)展到對(duì)面上制度的研究提供了邏輯基礎(chǔ)。 通過案例研究法、事件分析法等對(duì)涉事公司及污染事件進(jìn)行剖析，一定程度上反映污染事件對(duì)公司及市場(chǎng)的影響，以此為基礎(chǔ)，發(fā)現(xiàn)我國在法制建設(shè)、政府監(jiān)管、企業(yè)管理和資本市場(chǎng)上的制度缺陷，并針對(duì)性的提出一些建議，為進(jìn)一步完善制度、提升管理提供一定的借鑒。
[Abstract]:With the rapid development of China's economy, more and more people realize the importance of environmental protection. Environmental pollution is of great harm, once, the high cost of governance and is irreversible, which affects the sustainable development of economy, great harm to people and improve the quality of life and good wishes of the harmonious development of economy and environment. And the government has taken a number of measures, especially the introduction of a large number of documents, standards and norms, the prevention and control of environmental pollution. However, in recent years, China's environmental pollution incidents continue, from Songhua River to the Ting River, from acid rain pollution to exceed the standard of blood lead, environmental pollution incidents continue to impact people's environmental bottom line. Only in 2011, 2012. It happened ConocoPhillips and other shocking pollution events.
In many environmental pollution incidents and the company, the author selected the Jiangxi copper pollution incident. Jiangxi copper company is involved with a leading position in the metallurgical industry of the listed company, which is a representative in the industry, its analysis, suggestions also have some reference. As a publicly listed company the information, perfect information disclosure provides data and facts for the analysis of influence of Jiangxi copper pollution incident brings. And Jiangxi copper is an ultimately controlled by the SASAC enterprises, regulations on the law enforcement system, the relatively large impact of government and policy are also relatively more research in Jiangxi copper, can better reflect the market supervision in our country, enterprise management system and its defects of the system of laws and regulations, to provide from the event study is extended to the research on the system of the opposite The logical basis.
Through the case study method, event analysis method to analyze the companies involved and pollution incidents, to a certain extent, reflect the impact of pollution events on the company and the market, on this basis, China in the construction of the legal system, government supervision, enterprise management and capital market system defects, and put forward some suggestions in order to further improve the system, improve the management, to provide a reference.

【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：X322;F233;F426.32

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