本文關(guān)鍵詞：京津冀電力行業(yè)上市公司環(huán)境會計信息披露研究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來,京津冀一體化的發(fā)展戰(zhàn)略在不斷推進(jìn),在加快區(qū)域經(jīng)濟(jì)的協(xié)同發(fā)展的過程中,頻繁出現(xiàn)的霧霾災(zāi)害也在提醒我們環(huán)境治理也需要跨區(qū)協(xié)作。2016年12月,京津冀區(qū)域大氣污染防治聯(lián)合研究總體專家組發(fā)文稱“單個城市自行采取措施難以達(dá)到治污控霾的效果,區(qū)域聯(lián)防聯(lián)控迫在眉睫�！�2014年7月,《京津冀地區(qū)生態(tài)保護(hù)整體方案》的頒布為京津冀環(huán)境的聯(lián)合治理提供了政策指引與保障。而電力是生產(chǎn)與生活所必需的基礎(chǔ)能源,其產(chǎn)生仍然以火力發(fā)電為主,在此過程中排放出的三廢等有害物質(zhì)嚴(yán)重威脅到了生態(tài)環(huán)境健康發(fā)展,研究并改善該地區(qū)電力行業(yè)的環(huán)境會計信息披露問題有利于改善京津冀地區(qū)的環(huán)境。本文分七章對京津冀地區(qū)電力行業(yè)上市公司環(huán)境會計信息披露情況進(jìn)行研究。第一章介紹研究背景與意義、國內(nèi)外文獻(xiàn)綜述,說明本文研究內(nèi)容與方法以及文章特色和創(chuàng)新點。第二章簡要介紹環(huán)境會計信息披露的相關(guān)理論。第三章選取京津冀地區(qū)電力行業(yè)8家上市公司作為研究樣本,查閱其年度財務(wù)報告、社會責(zé)任報告、年度環(huán)境報告、可持續(xù)發(fā)展報告等各種對外報告中披露的環(huán)境會計信息并進(jìn)行統(tǒng)計分析。第四章指出披露中存在的問題及其成因。第五章借鑒了美國和日本環(huán)境會計信息披露的先進(jìn)經(jīng)驗。第六章結(jié)合京津冀地區(qū)實際情況,提出改善環(huán)境會計信息披露情況的建議。第七章對全文進(jìn)行總結(jié),并指出分析不足及未來展望。
[Abstract]:In recent years, the development strategy of Beijing-Tianjin-Hebei integration is advancing continuously, in the process of accelerating the coordinated development of regional economy. The frequent occurrence of haze also reminds us that environmental governance also needs cross-regional collaboration. December 2016. Beijing, Tianjin and Hebei regional air pollution prevention and control joint expert group issued a paper, said: "individual cities to take measures to achieve the effect of pollution control haze control, regional joint prevention and control is imminent." July 2014. The promulgation of the overall plan for ecological protection in the Beijing-Tianjin-Hebei region provides policy guidance and protection for the joint management of the Beijing-Tianjin-Hebei environment, and electricity is the basic energy necessary for production and living. Thermal power generation is still the main generation in the process of the discharge of three wastes and other harmful substances seriously threaten the healthy development of the ecological environment. Studying and improving the environmental accounting information disclosure of electric power industry in this area is beneficial to improve the environment of Beijing-Tianjin-Hebei region. This paper studies the environmental accounting information disclosure of listed companies in power industry of Beijing-Tianjin-Hebei region in seven chapters. The first chapter introduces the background and significance of the research. Literature review at home and abroad. Chapter two briefly introduces the related theories of environmental accounting information disclosure. Chapter three selects 8 listed companies in the power industry of Beijing-Tianjin-Hebei region as the research sample. Refer to its annual financial report, social responsibility report, annual environmental report. Environmental accounting information disclosed in various external reports, such as sustainable development reports, and analyzed statistically. Chapter 4th points out the problems existing in disclosure and its causes. Chapter 5th draws lessons from the disclosure of environmental accounting information in the United states and japan. Advanced experience. Chapter 6th combined with the actual situation in Beijing-Tianjin-Hebei region. Chapter 7th summarizes the full text and points out the shortage of analysis and future prospects.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.61;F406.7;F832.51

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