中石油环境会计信息披露问题研究

发布时间：2018-01-16 04:14

本文关键词：中石油环境会计信息披露问题研究　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：2015年入冬以来,中到重度雾霾持续笼罩中国各个地区,严重威胁人们健康财产安全。所以,社会各界越发意识到环境污染的危害性。当今社会解决环境问题迫在眉睫,环境保护刻不容缓,而现代企业在生产经营活动中不可避免会产生环境问题,其中不乏一心只为经济发展,谋求更大利润的企业,忽略其生产经营活动对生态环境造成的恶劣影响所引发的重大环境污染事故。因此,企业在环境保护中必须承担起不可推卸的责任。在此背景下,环境会计信息披露逐渐受到社会各界重视,也成为企业承担环保责任的重要举措。但是,我国环境会计信息披露发展较晚,尚未设立相应的法律法规和环境会计准则体系,致使一些企业的披露存在问题。石油化工行业是我国支柱型产业,同时也是我国重污染行业。中石油作为我国油气行业的领军企业,对其环境会计信息披露的研究具有代表性。本文首先运用文献查阅法对环境会计信息披露的相关资料进行搜集、整理,并在文中介绍了部分国内外学者对环境会计信息披露动因、方式和内容的研究情况及其相关概念,同时又基于可持续发展理论、社会责任理论和信息不对称理论,以中石油为研究案例,运用统计分析法,借助于中石油2007年招股说明书和2006至2015年年报、社会责任报告、可持续发展报告、健康安全环境报告以及2014年、2015年环境保护公报中相关环境会计信息,分析中石油环境会计信息在披露方式、渠道及内容的现状,发现中石油在披露过程中存在披露内容不全面且分布散乱、信息缺乏实用性和可比性、环境会计信息界定困难、披露缺乏客观性的问题,而这些问题则是由于企业近几年盈利能力不稳定、缺乏环境会计专业人才、信息披露工作分配不到位以及相关法律法规及环境会计准则不健全、政府监管不力、缺少第三方专项审计造成的。因此本文在此基础上提出完善中石油环境保护公报内容、明确中石油相关部门的披露职责、健全法律法规并制定环境会计准则、加强内部监督与建立外部监管、培养环境会计人才与开展环境会计信息审计的建议,以期为我国其他石化企业在开展环境会计信息披露工作时能够提供正确的思路,从而帮助我国石化行业朝着“绿色”更好的发展。
[Abstract]:Since the winter of 2015, moderate to severe haze shrouded in various regions of China, a serious threat to people's health and property safety. Therefore, harm the community more aware of the environmental pollution. Imminent environmental problems in today's society, environmental protection is urgent, and modern enterprises in production and business activities will inevitably produce environmental problems, many of them only for economic development, to seek greater profits, ignoring the significant environmental pollution accident caused by the bad influence caused by the production and business operation activities on the ecological environment. Therefore, the environmental protection in enterprises must take the responsibility. Under this background, the environmental accounting information disclosure has attracted social attention from all walks of life, has become the an important measure of corporate environmental responsibility. However, the environmental accounting information disclosure in China late development, has not yet set up laws and regulations and the corresponding ring Environmental accounting system, resulting in some corporate disclosure problems. Petrochemical industry is one of China's pillar industries, is also China's heavy pollution industry. Oil as China's oil and gas industry leader, representative of the environmental accounting information disclosure. This paper uses the literature method to collect the relevant information, the disclosure of environmental accounting information collection, in the paper introduces some domestic and foreign scholars on the environmental accounting information disclosure motivation, research methods and content and its related concepts, and based on sustainable development theory, social responsibility theory and information asymmetry theory, to the oil as a case study, using statistical analysis based on the method of oil in 2007 2006 to 2015 prospectus and annual report, social responsibility report, sustainable development report, health and safety and environmental report in 2014 2015, the environment The protection of relevant environmental accounting information bulletin, in the analysis of environmental accounting information disclosure in the oil, channel status and content, found the oil exists in the process of disclosure disclosure is not comprehensive and scattered information, lack of practicality and comparability, the environmental accounting information disclosure defined difficulties, lack of objectivity, and these the problem is due to enterprises in recent years, profitability is not stable, lack of talents of environmental accounting, information disclosure work is not in place and relevant laws and regulations and environmental accounting standards is not perfect, the lack of government supervision, the third party special audit cause. This paper puts forward improvement in Petroleum Environmental Protection Bulletin content, clear the relevant departments of the petroleum Disclosure Responsibilities, improve laws and regulations and formulate environmental accounting standards, strengthen internal supervision and external supervision of environmental accounting, cultivating people Only with the suggestion of developing environmental accounting information audit, can we provide correct ideas for other petrochemical enterprises to carry out environmental accounting information disclosure, so as to help our petrochemical industry develop towards "green" better.

【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

【参考文献】