本文選題：重污染行業(yè) + 上市公司　； 參考：《江西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：人類社會(huì)的發(fā)展在技術(shù)和科學(xué)的快速發(fā)展下取得了偉大的成就，尤其是在物質(zhì)方面。但這種發(fā)展成果在很大程度上由過度地消耗自然資源和人們過度對環(huán)境的污染損害所引起。人類在生產(chǎn)經(jīng)營活動(dòng)中對資源的使用沒有任何限制，污染物的隨意排放導(dǎo)致環(huán)境的惡化日益嚴(yán)重。逐漸惡化的生態(tài)環(huán)境和環(huán)境污染的增加，也促使人們逐漸思考應(yīng)當(dāng)如何解決當(dāng)前的環(huán)境狀況，并且對環(huán)保的重視程度越來越高。作為一個(gè)創(chuàng)新的企業(yè)會(huì)計(jì)科目和現(xiàn)代會(huì)計(jì)理論的聚焦，環(huán)境會(huì)計(jì)信息披露的發(fā)展才剛剛開始。而我國是一個(gè)工業(yè)大國，由于沒有普及環(huán)保知識(shí)，使得工廠對環(huán)境資源過度開發(fā)，導(dǎo)致了環(huán)境和生態(tài)的不斷惡化，而這些已經(jīng)嚴(yán)重影響了國民生活和經(jīng)濟(jì)發(fā)展。所以，保護(hù)環(huán)境、實(shí)施可持續(xù)發(fā)展已發(fā)展為我國在環(huán)境保護(hù)方面的首要目標(biāo)。 企業(yè)尤其是環(huán)境污染嚴(yán)重的企業(yè)對環(huán)境問題負(fù)有主要責(zé)任，必須在環(huán)境保護(hù)的過程中起到關(guān)鍵作用。我國從上世紀(jì)90年代才開始對環(huán)境會(huì)計(jì)進(jìn)行研究，在環(huán)境會(huì)計(jì)問題方面還處于摸索階段，基本概念和理論仍然比較模糊，并不能有效地結(jié)合到實(shí)踐中來，，使得企業(yè)的環(huán)境會(huì)計(jì)信息披露在內(nèi)容和格式方面沒有統(tǒng)一的規(guī)范，也毫無規(guī)則可循，因此當(dāng)前還需要加強(qiáng)對這方面的研究來指導(dǎo)實(shí)踐工作�；谏鲜銮闆r，本文選擇將重污染行業(yè)上市公司的環(huán)境會(huì)計(jì)信息披露作為研究課題，概括了我國企業(yè)環(huán)境會(huì)計(jì)信息披露取得的成果，找出與國外公司存在的差距，并就如何發(fā)展和改善環(huán)境會(huì)計(jì)信息披露提出一系列可行的意見和措施，幫助完善我國的環(huán)境會(huì)計(jì)信息披露。 首先，本文詳細(xì)描述了環(huán)境會(huì)計(jì)信息披露的有關(guān)概念、目標(biāo)、特征、基本原則和理論基礎(chǔ)，將環(huán)境會(huì)計(jì)信息披露定義為企業(yè)環(huán)境行為和環(huán)境工作及其財(cái)務(wù)影響的信息，將其目標(biāo)分為基本目標(biāo)和具體目標(biāo)兩個(gè)層次，將其特征分為綜合性、多樣性、針對性和時(shí)間復(fù)合型等四個(gè)特征，闡述了環(huán)境會(huì)計(jì)信息披露的相關(guān)性原則、可靠性原則、可理解性原則和強(qiáng)制與自愿相結(jié)合原則等四個(gè)原則及可持續(xù)發(fā)展理論、社會(huì)責(zé)任理論、信息不對稱理論和利益相關(guān)者理論等四個(gè)理論基礎(chǔ)，這些概念和理論的描述，為后文分析我國重污染上市公司環(huán)境會(huì)計(jì)信息披露的特點(diǎn)、問題及相應(yīng)的對策奠定了基礎(chǔ)。其次，文章探討了我國上市公司環(huán)境會(huì)計(jì)信息披露的內(nèi)容及方式，其中環(huán)境會(huì)計(jì)信息披露的內(nèi)容包括：企業(yè)環(huán)境政策，其他環(huán)境支出，環(huán)保投資，環(huán)保撥款、補(bǔ)貼與稅收減免，ISO等環(huán)境相關(guān)認(rèn)證，排污費(fèi)，資源稅、資源補(bǔ)償費(fèi)，訴訟、罰款、賠償與獎(jiǎng)勵(lì)，綠化費(fèi)等；其形式具有多樣性：可以有定性的信息和定量的信息，也可以有貨幣信息和以實(shí)物、技術(shù)等指標(biāo)表示的非貨幣信息。并總結(jié)出我國環(huán)境會(huì)計(jì)信息披露的不足和產(chǎn)生的原因：存在的問題包括環(huán)境會(huì)計(jì)信息披露的程度較低、環(huán)境會(huì)計(jì)信息披露的內(nèi)容不全面、環(huán)境會(huì)計(jì)信息披露的形式不規(guī)范、環(huán)境會(huì)計(jì)信息披露缺乏一致性、環(huán)境會(huì)計(jì)信息披露主要反映的是歷史性信息等五個(gè)方面，產(chǎn)生的原因包括企業(yè)領(lǐng)導(dǎo)層對環(huán)境會(huì)計(jì)信息披露的重視程度不夠、企業(yè)社會(huì)責(zé)任觀的缺失、企業(yè)會(huì)計(jì)工作人員的素質(zhì)不高、強(qiáng)制性的法律法規(guī)和會(huì)計(jì)準(zhǔn)則不完善、利益相關(guān)者對環(huán)境會(huì)計(jì)信息的需求度不高、缺乏對環(huán)境會(huì)計(jì)信息的第三方審計(jì)等六個(gè)方面。再次，本文以美國�？松梨诠緦Νh(huán)境會(huì)計(jì)信息披露的作法為例，總結(jié)出美國的環(huán)境會(huì)計(jì)信息披露具有企業(yè)環(huán)境會(huì)計(jì)信息披露的內(nèi)容和形式較為規(guī)范、企業(yè)管理層對環(huán)境會(huì)計(jì)信息披露的重視程度較高、政府制定的環(huán)境會(huì)計(jì)法律法規(guī)較為全面、環(huán)境會(huì)計(jì)信息的第三方審計(jì)較為嚴(yán)格、企業(yè)和社會(huì)公眾的環(huán)保意識(shí)較強(qiáng)等經(jīng)驗(yàn)。最后，文章提出應(yīng)從加強(qiáng)重污染上市公司的環(huán)境會(huì)計(jì)信息披露的內(nèi)部控制、完善我國環(huán)境法律法規(guī)體系和相關(guān)準(zhǔn)則的制定、加強(qiáng)環(huán)境會(huì)計(jì)信息披露的審計(jì)與監(jiān)督、提高全社會(huì)的環(huán)保意識(shí)及對環(huán)境信息披露必要性的認(rèn)識(shí)四個(gè)層面對我國重污染上市公司環(huán)境會(huì)計(jì)信息披露的規(guī)范提出完善的措施。
[Abstract]:The development of human society has made great achievements in the rapid development of technology and science, especially in material aspects. However, this development result is largely caused by excessive consumption of natural resources and the excessive pollution damage to the environment by people. The deterioration of the environment is becoming more and more serious. The worsening ecological environment and the increase of environmental pollution have also prompted people to think about how to solve the current environmental situation, and to pay more attention to environmental protection. As an innovative enterprise accounting department and modern accounting theory, environmental accounting letters are focused. The development of interest disclosure has just begun. China is a big industrial country. Because of the lack of knowledge of environmental protection, the overexploitation of environmental resources in factories has led to the deterioration of the environment and ecology. These have seriously affected the national life and economic development. Therefore, the protection of the environment and the implementation of sustainable development have developed into our country in the ring. The primary goal of border protection.
Enterprises, especially enterprises with serious environmental pollution, have the main responsibility for environmental problems and must play a key role in the process of environmental protection. China began to study environmental accounting only in the 90s of last century. It is still in the exploratory stage of environmental accounting. The basic concepts and theories are still relatively vague and can not be effective. Combining with practice, the disclosure of environmental accounting information in the enterprise has no uniform standard and no rules to follow. Therefore, it is necessary to strengthen the research on this aspect to guide the practice. Based on the above situation, this paper chooses the environmental accounting information disclosure of the listed companies in heavy pollution industry as a study. This paper summarizes the achievements of environmental accounting information disclosure in Chinese enterprises, finds out the gap with foreign companies, and puts forward a series of feasible suggestions and measures on how to develop and improve environmental accounting information disclosure, so as to help improve the disclosure of environmental accounting information in our country.
First, this paper describes the relevant concepts, objectives, features, basic principles and theoretical foundations of environmental accounting information disclosure. The disclosure of environmental accounting information is defined as the information of the environmental behavior and environmental work and its financial impact, and its objectives are divided into two levels, the basic target and the body target, and their characteristics are divided into comprehensive and diverse characteristics. The four characteristics, such as sex, pertinence and time complex, expounded the correlation principle of environmental accounting information disclosure, the principle of reliability, the principle of comprehensibility and the principle of combining compulsion and voluntariness, four principles, the theory of sustainable development, the theory of social responsibility, the theory of information asymmetry and the theory of stakeholder theory, and so on, these four theoretical bases. The description of the concept and theory lays the foundation for the analysis of the characteristics, problems and corresponding countermeasures of the environmental accounting information disclosure of the heavily polluted listed companies in China. Secondly, the article discusses the contents and ways of the disclosure of environmental accounting information in the listed companies of our country. The contents of the disclosure of environmental accounting include the environmental policy of the enterprise and the others. Environmental expenditure, environmental investment, environmental protection appropriations, subsidies and tax relief, ISO and other environmental related certification, sewage charges, resource taxes, resource compensation fees, litigation, fines, compensation and reward, greening fees, and so on; its form is diverse: it can have qualitative information and quantitative information, and can also have monetary information and such indicators as objects, technology and other indicators. It also summarizes the shortage and causes of environmental accounting information disclosure in China: the existing problems include low degree of disclosure of environmental accounting information, incomplete disclosure of environmental accounting information, unstandardized forms of environmental accounting information disclosure, lack of consistency in environmental accounting information disclosure, and disclosure of environmental accounting information. It mainly reflects the five aspects of historical information, such as the lack of attention to the disclosure of environmental accounting information, the lack of corporate social responsibility, the poor quality of the enterprise accounting staff, the imperfections of mandatory laws and regulations and accounting standards, and the demand for environmental accounting information by the stakeholders. Six aspects of the third party audit of environmental accounting information are not high. Thirdly, this paper, taking the practice of environmental accounting information disclosure of the United States Exxon Mobil Corp as an example, concludes that the disclosure of environmental accounting information in the United States has a relatively standardized content and form of enterprise environmental accounting information disclosure, and the enterprise management is responsible for the environmental accounting letter. The interest disclosure has a high degree of attention, the environmental accounting laws and regulations formulated by the government are more comprehensive, the third party audit of environmental accounting information is more strict, the enterprise and the public are more aware of environmental protection. Finally, the article proposes to strengthen the internal control of the environmental accounting information disclosure of the heavily polluted listed companies and improve the environment of our country. The establishment of legal system and relevant standards, strengthening the audit and supervision of environmental accounting information disclosure, improving the awareness of environmental protection of the whole society and the understanding of the necessity of environmental information disclosure are four layers to put forward and perfect measures to standardize the disclosure of environmental accounting information in the heavily polluted listed companies in China.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F234;F275

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