中石化可持续发展能力对环境会计信息披露的影响研究

发布时间：2018-01-12 20:08

本文关键词：中石化可持续发展能力对环境会计信息披露的影响研究　出处：《青岛科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：人类的生存与可持续发展正在遭到持续恶化的环境影响。环境的恶化源于人类对自然资源不计后果的攫取,由于自然资源的稀缺性,尤其是石油、天然气、煤炭等的不可再生性,越来越多的国家与人民关注环境问题。许多国家提出了可持续发展战略,要求企业在注重自身经济发展的同时要兼顾环境的可持续发展。企业必须向外界披露更多的环境会计信息,才能实现企业及社会的可持续发展。本文以中石化为例对环境会计信息披露的影响因素进行分析,提出促进中石化与环境可持续发展的建议,为其他企业的可持续发展提供借鉴。首先,从国内外环境会计信息的相关研究出发分别介绍可持续发展的含义、原则,环境会计的相关概念、理论,并在中间介绍可持续发展与环境会计信的关系;其次,介绍中石化环境会计信息披露的方式、形式等现状,通过调查问卷的形式将影响环境会计信息披露的因素整理、分类并剔除影响较小的因素,再对中石化可持续发展能力的现状做了详细分析,为下一部分的实证分析提供理论基础。再次,通过层次分析法确定各影响因素的权重,运用季度数据实证分析中石化可持续发展能力对环境会计信息披露的影响,并对各因素进行检验,再把影响因素的数据推迟一至二年,依靠递延分析法确定这些影响因素对环境会计信息披露影响的时间长短,得出企业规模、盈利能力、人力资源水平、科技创新能力四个方面与中石化环境会计信息披露水平呈正相关;最后从这四个方面对中石化的可持续发展提出具体可行的建议,不仅希望促进中石化的可持续发展,也希望促进中石化与环境的协调、可持续发展,同时为其他企业与环境可持续发展提供依据。本文将研究环境会计信息披露的影响因素的角度归到了企业可持续发展能力,挖掘出制约企业可持续发展的环境因素。在阅读和统计大量数据的基础上,力求较为全面的总结环境会计信息披露的影响因素,通过实证分析是为了更有效的确定影响中石化信息披露的因素,有助于提出促进中石化可持续发展的具体措施,同时促进石油行业及其他行业的的可持续发展。
[Abstract]:The survival and sustainable development of human beings are being affected by the environment which is deteriorating continuously. The deterioration of the environment comes from the reckless exploitation of natural resources, especially oil and natural gas, because of the scarcity of natural resources. Coal and other non-renewable, more and more countries and people pay attention to environmental problems. Many countries put forward sustainable development strategy. Enterprises should pay attention to their own economic development while taking into account the sustainable development of the environment. Enterprises must disclose more environmental accounting information to the outside world. In order to realize the sustainable development of enterprises and society, this paper takes Sinopec as an example to analyze the influencing factors of environmental accounting information disclosure, and puts forward some suggestions to promote Sinopec and environmental sustainable development. To provide reference for the sustainable development of other enterprises. Firstly, from the related research of environmental accounting information at home and abroad to introduce the meaning of sustainable development, principles, environmental accounting related concepts, theory. And introduce the relationship between sustainable development and environmental accounting letter in the middle; Secondly, introduce Sinopec environmental accounting information disclosure methods, forms and other status, through the form of questionnaires will affect environmental accounting information disclosure factors sorting, classification and elimination of the less influential factors. Then the status quo of Sinopec's sustainable development ability is analyzed in detail, which provides the theoretical basis for the next part of empirical analysis. Thirdly, the weight of each influencing factor is determined by AHP. Using quarterly data to empirically analyze the impact of Sinopec's sustainable development ability on environmental accounting information disclosure, and to test the factors, and then delay the data of the factors for one to two years. Based on the deferred analysis method to determine the impact of these factors on environmental accounting information disclosure time, the enterprise size, profitability, human resources level. The four aspects of scientific and technological innovation ability are positively related to the level of environmental accounting information disclosure in Sinopec; Finally, from these four aspects of the sustainable development of Sinopec put forward concrete and feasible suggestions, not only hope to promote the sustainable development of Sinopec, but also hope to promote the coordination of Sinopec and the environment, sustainable development. At the same time to provide the basis for other enterprises and environmental sustainable development. This paper will study the impact of environmental accounting information disclosure to the perspective of the sustainable development of enterprises. Dig out the environmental factors that restrict the sustainable development of enterprises. On the basis of reading and statistics of a large number of data, we try to sum up the impact factors of environmental accounting information disclosure in a more comprehensive way. The empirical analysis is to determine the factors that affect Sinopec's information disclosure more effectively, which is helpful to put forward concrete measures to promote Sinopec's sustainable development, and to promote the sustainable development of petroleum industry and other industries at the same time.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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