ZSY公司环境会计信息披露案例研究

发布时间：2018-01-09 22:34

本文关键词：ZSY公司环境会计信息披露案例研究　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在当今时代,随着国民经济的增长,严重污染的环境问题越来越引起社会公众的高度关注,大家更加意识到生态环境对人类生活的重要性。因此,人们对“保护环境、节约资源”的呼声越来越强烈。大部分的环境污染问题是企业在生产经营中产生的,因此,怎样在生产经营中重视环境问题,主动承担社会责任,实现经济与环境的和谐共存成为现在越来越重要的问题。目前,环境污染事件层出不穷,人们对此更加关注的同时,国家也更加重视环境问题。为了适应中国经济的发展,使经济与环境能够和谐共存,政府提出了科学发展观,在发展经济的时候不忘节能减排和保护环境。由于企业对外披露的环境会计信息关系着企业的形象和发展,所以企业的利益相关者对环境会计信息披露越来越重视。国内对环境会计研究起步比较晚,有关的理论还不太完善,所以对外披露的环境会计信息的实用性不高。因此通过对环境会计信息披露的研究,可以促使企业提升其社会责任感和环保形象,达到保护生态环境和节约资源的目的。随着人们对环境污染问题越来越关注,国家相关部门也采取了相应措施来规范企业披露环境会计信息行为。国家监管部门颁布多部法律法规来推动上市公司对环境会计信息的披露,体现出政府对这方面的重视。石油产业是我国经济发展的支柱产业之一,其对我们的生存环境有重大影响,因此相关部门应该对该行业企业的环境会计信息披露予以重视,使企业披露的内容做到全面完整。但是,鉴于我国目前对环境会计信息披露理论研究还不太完善,该行业的企业在对环境会计信息披露中存在信息不全面、形式不规范等诸多的问题。本文梳理了关于环境会计信息披露的国内外文献,在可持续发展理论、社会责任理论和利益相关者理论的基础上,选取了在石油行业有代表性的ZSY公司为案例,采用案例分析的方法,通过分析ZSY公司的现状,发现其在环境会计信息披露形式、模式和内容上存在的问题并分析其成因,提出完善公司环境会计信息披露的对策,使ZSY公司披露的信息更全面更完整。本文对于改进ZSY公司的环境会计信息披露有着一定的指导作用,并为其他企业提供参考。
[Abstract]:In the present era, with the growth of national economy, the serious pollution of the environment has attracted more and more attention of the public, and everyone is more aware of the importance of the ecological environment to human life. More and more people are calling for "protecting the environment and saving resources". Most of the environmental pollution problems are produced by enterprises in the production and operation. Therefore, how to pay attention to the environmental problems in the production and management. It is becoming more and more important to take the initiative of social responsibility and realize the harmonious coexistence of economy and environment. At present, environmental pollution events emerge in endlessly, people pay more attention to this at the same time. In order to adapt to the development of Chinese economy and make the economy and environment coexist harmoniously, the government put forward the scientific development view. In the development of the economy, we should not forget to save energy and reduce emissions and protect the environment. Because the environmental accounting information disclosed by enterprises is related to the image and development of enterprises. Therefore, the stakeholders of enterprises pay more and more attention to the disclosure of environmental accounting information. Therefore, the environmental accounting information disclosed to the public is not practical. Therefore, through the research of environmental accounting information disclosure, enterprises can promote their social responsibility and environmental image. In order to protect the ecological environment and save resources, people pay more and more attention to the problem of environmental pollution. The relevant departments of the state have also taken corresponding measures to standardize the disclosure of environmental accounting information by enterprises. The state regulatory authorities have promulgated a number of laws and regulations to promote the disclosure of environmental accounting information of listed companies. The petroleum industry is one of the pillar industries in the economic development of our country, which has great influence on our living environment. Therefore, the relevant departments should pay attention to the environmental accounting information disclosure of the industry enterprises, so as to make the content of the enterprise disclosure complete. In view of the fact that the theory of environmental accounting information disclosure in our country is not perfect at present, the enterprises in this industry have incomplete information in the disclosure of environmental accounting information. This paper combs the domestic and foreign literature on environmental accounting information disclosure, on the basis of sustainable development theory, social responsibility theory and stakeholder theory. In this paper, the representative ZSY company in petroleum industry is selected as a case study. By analyzing the current situation of ZSY company, we find out the form of information disclosure in environmental accounting. Model and content of the existing problems and analysis of the causes of the company environmental accounting information disclosure to improve the countermeasures. This paper is helpful to improve the environmental accounting information disclosure of ZSY Company and provide reference for other enterprises.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.22

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