本文選題：火電行業(yè)上市公司 + 環(huán)境會計��； 參考：《云南大學(xué)》2015年碩士論文

【摘要】：自從國家實行改革開放政策至今,我國經(jīng)濟之所以能夠取得長足進(jìn)步,其背后始終擺脫不了以消耗生態(tài)資源換取發(fā)展的模式。現(xiàn)在這種發(fā)展模式逐漸顯示出其弊端,人們最近已經(jīng)開始關(guān)注這種弊端帶來的問題,而企業(yè)的經(jīng)營活動是導(dǎo)致環(huán)境污染的最為主要的因素,在這些企業(yè)中,火電行業(yè)上市公司帶來的問題更為嚴(yán)重。為了解決企業(yè)對環(huán)境帶來的危害,加強管理成為治理環(huán)境問題有效的手段,其中環(huán)境會計信息的披露將成為環(huán)境治理問題的基礎(chǔ)。本文就是基于這樣的情況下,通過理論分析和實證研究的方法揭露了我國環(huán)境會計信息披露的情況以及披露狀況與什么有關(guān)系。 首先本文先介紹了關(guān)于這個研究的背景和研究的意義,作者自己通過大量的閱讀相關(guān)文獻(xiàn),綜合國內(nèi)和國外對這個研究話題的討論,精選其中的主要討論話題,展現(xiàn)在文章的綜述中,然后介紹了文章的結(jié)構(gòu)。文章的第二部分研究了相關(guān)的定義和理論,如定義了環(huán)境會計、環(huán)境會計信息披露,介紹了可持續(xù)發(fā)展理論等相關(guān)理論的含義與使用范圍。然后分析了現(xiàn)階段火電行業(yè)上市企業(yè)的披露現(xiàn)狀,采用實證研究的方法分析信息披露與公司規(guī)模、盈利能力、負(fù)債水平程度這三者之間的關(guān)系,得出了火電企業(yè)環(huán)境會計信息披露與公司規(guī)模呈正相關(guān)。 最后,結(jié)合本文的實證結(jié)果和火電行業(yè)企業(yè)的實際情況,提出了相關(guān)的建議。
[Abstract]:Since our country carried out the policy of reform and opening to the outside world, the reason why our economy has made great progress is that we can never get rid of the pattern of exchanging ecological resources for development. Now this development model is gradually showing its drawbacks, people have recently begun to pay attention to the problems brought about by this malpractice, and the business activities of enterprises are the most important factors leading to environmental pollution. In these enterprises, Listed companies in the thermal power industry bring more serious problems. In order to solve the harm to the environment brought by enterprises, strengthening management becomes an effective means to deal with environmental problems, in which the disclosure of environmental accounting information will become the basis of environmental governance problems. Based on this situation, this paper reveals the situation of environmental accounting information disclosure in China and the relationship between the disclosure situation and the situation through theoretical analysis and empirical research. First of all, this paper introduces the background and significance of the research. Through reading a lot of relevant documents, the author synthesizes the discussion of this research topic at home and abroad, and selects the main topics of discussion. Show in the summary of the article, and then introduce the structure of the article. The second part of the article studies the relevant definitions and theories, such as the definition of environmental accounting, environmental accounting information disclosure, and introduces the meaning and scope of application of related theories such as sustainable development theory. Then it analyzes the current disclosure status of listed enterprises in thermal power industry, and analyzes the relationship between information disclosure and company size, profitability, debt level by using the method of empirical research. It is concluded that the disclosure of environmental accounting information in thermal power enterprises is positively related to the scale of the company. Finally, combined with the empirical results of this paper and the actual situation of thermal power industry enterprises, put forward the relevant suggestions.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.61;F406.7

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