JP公司环境会计信息披露诊断分析

发布时间：2018-05-20 10:56

本文选题：JP公司 + 环境会计　；参考：《南京理工大学》2017年硕士论文

【摘要】：随着经济社会的不断发展,人类物质财富飞速积累的同时,也面临着日趋严峻的环境问题。作为世界第一钢铁大国,我国的钢铁生产无时无刻不伴随着资源的巨大消耗和污染物的排放。2015年人民网上一条有关雾霾的环保纪录片《穹顶之下》揭示了当今中国环境问题的严重性,同时也将社会公众对环境的关注提高到一个新的高度。近年来,我国政府部门不断加强对环境工作的监管力度,对重污染行业在环境保护和污染防治方面也有了进一步的规范。钢铁行业作为重污染行业之一,与近年来日益严重的雾霾等环境问题又密切相关,因而对钢铁行业环境会计的研究也越来越受到关注。JP公司作为钢铁行业的典型代表,近年来发生过环境污染事件且被央视曝光,引发热议,因此其环境会计信息披露现状备受关注。本文借鉴了相关理论文献,基于内容分析法,对JP公司环境会计信息披露的现状进行分析,并通过建立环境会计信息披露评价体系,对环境会计信息披露的质量进行诊断,在此基础上,进一步实施问题诊断和成因诊断,归纳总结JP公司环境会计信息披露的问题及问题产生的原因,最终提出了完善JP公司环境会计信息披露的几点建议。本文以JP公司为例,探究其环境会计信息披露现状并予以诊断分析,提出相应对策和建议,为其提高环境会计信息披露水平提供一些意见指导,同时也为钢铁行业其他企业以及其他重污染行业公司的环境会计信息披露实践提供一些参考价值。
[Abstract]:With the continuous development of economic society and the rapid accumulation of human material wealth, it is also facing the increasingly severe environmental problems. As the world's largest iron and steel country, China's steel production has been accompanied by the huge consumption of resources and the emission of pollutants in the.2015 people's network, a environmental documentary on the fog, "dome" It reveals the seriousness of the environmental problems in China today, and also raises the public's attention to the environment to a new height. In recent years, the government departments of our country have strengthened the supervision of environmental work, and have further standardized the environmental protection and pollution prevention and control of heavy pollution industries. The steel industry is a heavy pollution. One of the dyeing industries is closely related to the increasingly serious environmental problems such as haze and haze in recent years. Therefore, the research on the environmental accounting of the iron and steel industry is becoming more and more concerned about the typical representative of the.JP company. In recent years, environmental pollution events have occurred and have been exposed by CCTV, leading to a fever of discussion. Therefore, the disclosure of environmental accounting information is prepared. In this paper, based on the related theoretical literature and based on the content analysis method, this paper analyzes the present situation of the environmental accounting information disclosure of JP company, and through the establishment of the environmental accounting information disclosure evaluation system, the quality of environmental accounting information disclosure is diagnosed. On this basis, the diagnosis and the cause of the diagnosis of the problems are carried out and the JP is summarized and summarized. In the end, some suggestions on improving the disclosure of environmental accounting information in JP company are put forward. This paper, taking JP company as an example, explores the present situation of environmental accounting information disclosure and gives a diagnostic analysis, and puts forward some corresponding countermeasures and suggestions to provide one for the improvement of the disclosure level of environmental accounting information. Some suggestions are also provided for other enterprises in the steel industry and other heavy polluting industries to provide some reference value for environmental accounting information disclosure practice.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.31

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