B企业环境会计信息披露问题及对策研究

发布时间：2018-11-20 20:57

【摘要】：2015年1月1日,号称“史上最严”的新《环境保护法》开始正式实施,除了用“治安拘留、刑事责任”、“按日计罚、上不封顶”等手段严惩环境违法行为,还规定排污单位必须公开自身环境信息。企业既是社会经济财富的主要创造者,也是自然的主要破坏者,如何平衡经济发展与环境保护具有现实意义。钢铁行业作为我国国民经济的支柱产业,也是破坏环境的重污染行业之一,具有资源消耗高、利用率低、废弃物排放量多等问题。为此,我国制定了《钢铁烧结、球团工业大气污染物排放标准》(GB 28662—2012)等来限制钢铁企业的排放。目前,越来越多的钢铁企业的利益相关者开始关注环境会计信息的披露,有关规章制度也逐渐规范,但仍存在诸多问题,如企业的披露方式不统一等等。在学术研究方面,大多数学者针对整个钢铁行业的环境会计信息披露进行研究,得出的大样本的对策建议的可操作性不强。此外,对环境会计信息披露情况进行评价时,大多数学者没有区分环境自愿性信息和强制性信息,缺乏对披露动机的量化研究等。本文在相关理论的基础上,将环境会计信息披露作为研究内容,对B企业进行深入分析,从其生产流程及技术特点入手,结合梳理的相关制度规范,采用内容分析法设计了显著性和量化性两个维度的评价指标,还区分了环境自愿性信息和强制性信息,尝试对其披露动机进行量化研究,发现问题,探寻其主要成因,从核算体系、披露模式、内部监督、自愿性四个角度寻找企业自身实施环境会计信息披露的路径。本文的研究结论主要有以下几点。首先,环境会计信息披露的研究具有重要性和必要性,企业需加强环境保护,积极向利益相关者进行披露。其次,利用内容分析法,构建了一个较全面的环境会计信息披露质量评价指标,能更加直观体现企业披露的情况,并能够对其披露动机进行量化分析,可以为其他企业提供借鉴的经验。然后,B企业的整体披露情况越来越好,但还存在一些问题,其成因多种多样。最后,单独的核算与报告模式可以更加集中、全面、明晰地反映B企业的情况,是未来环境会计信息披露模式的发展方向,但现阶段实施的阻力较大。相对来说,嵌入企业常规的会计与报告模式是现阶段较可行的模式。
[Abstract]:On January 1, 2015, the new Environmental Protection Law, known as "the most severe in history," began to be formally implemented. In addition to "public security detention, criminal responsibility," and "punishment on a daily basis, not capping the top," and other means, it severely punished environmental illegal acts. It is also stipulated that pollutant discharge units must disclose their own environmental information. Enterprise is not only the main creator of social economic wealth, but also the main destroyer of nature. How to balance economic development and environmental protection has practical significance. As the pillar industry of our national economy, iron and steel industry is also one of the heavy pollution industries that destroy the environment. It has many problems such as high resource consumption, low utilization rate and much waste discharge. In order to limit the emission of iron and steel enterprises, China has formulated the Standard of Air Pollutant Emission from Iron and Steel Sintering and pellet Industry (GB 28662-2012). At present, more and more stakeholders of iron and steel enterprises begin to pay attention to the disclosure of environmental accounting information, and the relevant rules and regulations are gradually standardized, but there are still many problems, such as the disunity of disclosure methods of enterprises and so on. In the aspect of academic research, most scholars study the environmental accounting information disclosure of the whole iron and steel industry, and come to the conclusion that the large sample of countermeasures and suggestions are not feasible. In addition, when evaluating the disclosure of environmental accounting information, most scholars do not distinguish between environmental voluntary information and mandatory information, and lack of quantitative research on disclosure motivation. On the basis of relevant theories, this paper takes the disclosure of environmental accounting information as the research content, carries on the thorough analysis to the B enterprise, from its production process and the technical characteristic, unifies combs the related system standard, Using content analysis method, this paper designs the evaluation indexes of two dimensions of significance and quantification, and differentiates environmental voluntary information from mandatory information, tries to quantify the disclosure motivation, finds out the problems, and explores the main causes. From the four angles of accounting system, disclosure mode, internal supervision and voluntary nature, this paper tries to find the way for enterprises to implement environmental accounting information disclosure. The main conclusions of this paper are as follows. First of all, the research of environmental accounting information disclosure is important and necessary. Enterprises should strengthen environmental protection and actively disclose to stakeholders. Secondly, using the content analysis method, a more comprehensive evaluation index of environmental accounting information disclosure quality is constructed, which can more intuitively reflect the situation of enterprise disclosure, and can analyze its disclosure motivation quantitatively. It can be used for reference by other enterprises. Then, the overall disclosure of B enterprises is getting better and better, but there are still some problems, its causes are various. Finally, a separate accounting and reporting model can reflect the situation of enterprise B in a more centralized, comprehensive and clear way, which is the development direction of environmental accounting information disclosure mode in the future, but the resistance to implement at the present stage is greater. Comparatively speaking, it is more feasible to embed the conventional accounting and reporting mode in enterprises at this stage.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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