S石化股份有限公司环境会计信息披露研究

发布时间：2018-05-07 23:43

本文选题：石化公司 + 环境会计　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：随着我国经济的高速发展,石化公司在生产经营活动中对生态环境造成了严重污染。在国家全面绿色可持续发展的要求下,石化公司需履行社会责任,对环境会计信息进行真实详细的披露。公司通常需要向信息使用者传达环保信号,主要途径之一就是环境会计信息披露,若想一定程度上增加信息使用者对公司的信心,良好的环境会计信息披露则是首要选择,利于公司建立好的形象。目前仍不健全的环境会计信息披露体系,有待完善的法律法规,不系统的第三方监督体系,都需要去进一步深入的探索研究,并为制定规范提供基础。石化公司是我国经济的重要组成,但同时作为重污染行业之一,在其生产经营过程中所产生的环境污染不能因此忽视,对石化公司的环境会计信息披露需采取有效的措施来进行约束和规范。此研究在满足当下环境保护需求的同时,更利于健全环境会计方面的法律法规,具有理论和现实的双重意义。论文通过回顾国内外环境会计信息披露的相关文献,主要采用案例分析这一研究方法,对S石化股份有限公司进行了详细分析,经剖析发现其目前在披露环境会计信息方面,仍存在一系列缺陷,如披露的体系不健全、自主性较差等。在石化公司环境会计信息披露缺乏深层分析的基础上,借鉴发达国家的环境信息披露经验,向S石化公司环境会计信息披露提出建议和保障措施。通过丰富披露内容、优化披露形式、稳定披露的数量和政府明确的政策性引导,提升公司披露环境会计信息的自主性,完善环境会计信息披露模式等方面,并将得出的研究结论用于S石化公司中。希望通过研究可以使S石化环境会计信息披露更加完善,全面推进其绿色可持续发展战略。
[Abstract]:With the rapid development of economy in China, petrochemical companies have caused serious pollution to the ecological environment in the production and management activities. Under the requirement of national green and sustainable development, petrochemical companies should fulfill their social responsibility and disclose the environmental accounting information in real detail. Companies usually need to convey environmental protection signals to information users. One of the main ways is to disclose environmental accounting information. To a certain extent, to increase the confidence of information users, good environmental accounting information disclosure is the first choice. It is good for the company to establish a good image. At present, the environmental accounting information disclosure system, the laws and regulations, and the third party supervision system need to be further explored and studied, and to provide the basis for the establishment of norms. Petrochemical company is an important component of our country's economy, but as one of the heavy pollution industries, the environmental pollution produced in its production and operation should not be ignored. Effective measures should be taken to restrict and standardize the disclosure of environmental accounting information in petrochemical companies. This research not only meets the needs of current environmental protection, but also helps to perfect the laws and regulations of environmental accounting, which is of both theoretical and practical significance. By reviewing the relevant documents of environmental accounting information disclosure at home and abroad, this paper mainly adopts the case analysis method to analyze the S Petrochemical Company in detail, and finds that it is currently in the disclosure of environmental accounting information. There are still a series of defects, such as imperfect disclosure system, poor autonomy and so on. Based on the lack of deep analysis of environmental accounting information disclosure in petrochemical companies, and drawing on the environmental information disclosure experience of developed countries, this paper puts forward some suggestions and safeguards for environmental accounting information disclosure in S petrochemical company. By enriching the content of disclosure, optimizing the form of disclosure, stabilizing the amount of disclosure and the clear policy guidance of the government, we can enhance the autonomy of disclosure of environmental accounting information, improve the mode of disclosure of environmental accounting information, and so on. The conclusion is applied to S petrochemical company. It is hoped that the research can make S petrochemical environmental accounting information disclosure more perfect and promote its green and sustainable development strategy.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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