【摘要】：近年來(lái)我國(guó)經(jīng)濟(jì)發(fā)展與環(huán)境的矛盾日益突出,環(huán)境問(wèn)題已經(jīng)成為我們亟待解決的難題。隨著政府對(duì)環(huán)境保護(hù)的重視和環(huán)保法規(guī)的建立健全,公司也對(duì)環(huán)境保護(hù)工作更加重視,不斷加強(qiáng)環(huán)保教育和環(huán)境治理力度,努力實(shí)現(xiàn)公司效益和環(huán)境保護(hù)雙贏。本文將系統(tǒng)闡述中國(guó)石油環(huán)境會(huì)計(jì)信息披露狀況與模式的研究,提出存在的問(wèn)題,并加以完善。本文在環(huán)境會(huì)計(jì)信息披露相關(guān)理論的基礎(chǔ)上,采用規(guī)范理論分析和案例應(yīng)用分析相結(jié)合的方法,通過(guò)分析中國(guó)石油環(huán)境會(huì)計(jì)信息披露的狀況,發(fā)現(xiàn)在環(huán)境會(huì)計(jì)信息披露模式上存在的問(wèn)題,進(jìn)而通過(guò)與�？松�、殼牌公司在披露內(nèi)容和披露模式上的對(duì)比,找出與國(guó)外石油公司的披露的差距。通過(guò)學(xué)習(xí)國(guó)外石油公司的經(jīng)驗(yàn)與模式,完善中國(guó)石油環(huán)境會(huì)計(jì)信息披露,構(gòu)建出更科學(xué)的中國(guó)石油環(huán)境會(huì)計(jì)信息披露模式。本文從中國(guó)石油的環(huán)境會(huì)計(jì)信息披露模式問(wèn)題以及改進(jìn)方法入手進(jìn)行分析研究,這對(duì)于改進(jìn)中國(guó)石油的環(huán)境會(huì)計(jì)信息披露模式具有一定的指導(dǎo)意義,并為其他公司提供參考。
[Abstract]:In recent years, the contradiction between economic development and environment has become increasingly prominent, environmental problems have become a difficult problem to be solved. With the attention of the government to environmental protection and the establishment of environmental protection laws and regulations, the company also pays more attention to the environmental protection work, strengthens the environmental protection education and environmental management, and strives to realize the win-win situation of the company's benefit and environmental protection. This paper will systematically expound the research on the state and mode of environmental accounting information disclosure in China, put forward the existing problems, and perfect them. On the basis of the related theories of environmental accounting information disclosure, this paper adopts the method of combining normative theory analysis and case application analysis to analyze the situation of environmental accounting information disclosure in China. By comparing with Exxon and Shell in the disclosure of environmental accounting information, this paper finds out the gap between the disclosure of environmental accounting information and that of foreign oil companies. By studying the experience and mode of foreign oil companies, we can perfect the disclosure of China petroleum environmental accounting information, and construct a more scientific model of Chinese petroleum environmental accounting information disclosure. This paper analyzes and studies the environmental accounting information disclosure mode of PetroChina and its improvement methods, which has certain guiding significance for improving the environmental accounting information disclosure mode of PetroChina, and provides reference for other companies.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.7;F426.22

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