P煤炭企业公司治理对环境会计信息披露影响研究

发布时间：2018-03-20 23:45

本文选题：煤炭行业　切入点：公司治理　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国的空气污染越来越严重,国家开始采取相应措施来治理环境。污染行业排放污染物是造成空气污染的主要原因,污染行业主要包括化工、塑料、煤炭等,我国煤炭企业不单单是必不可少的能源企业,还是我国环境污染的主要来源。尽管国家采取相应措施进行雾霾治理,重申企业应当注重在生产和经营过程中的环境保护,但是鉴于没有出台具体的法律法规,因此煤炭行业在开采使用过程之中对于生态环境所造成的污染危害并没有通过环境会计信息披露出来。由于公司治理对环境会计信息的披露会造成一定的影响,因此论文便针对煤炭企业在环境质量以及环境会计信息披露之间的关系进行深入的研究分析,希望通过强化公司治理改善我国煤炭企业环境会计信息披露质量,为有关职能环保部门提供环境保护措施及参考作用。论文在查阅国内外相关文献的基础上,从可持续发展理论以及公司治理和环境会计披露信息不对称等理论来分析有关企业环境会计信息和公司治理之间的关系。经过系统的分析发现,公司治理将会影响到环境会计信息的披露。并以P煤炭企业为例,分析P煤炭企业公司治理与环境会计信息的关系以及P煤炭企业当前在环境治理方面的状况和有关企业环境会计信息的披露情况,根据具体的研究成果来进行企业环境会计信息披露所存在的问题,对P煤炭企业从公司治理和环境会计信息披露两个方面提出合理化建议,从公司治理角度,P煤炭企业应完善董事会制度,提高独立董事的独立性,同时强化监事会的监督作用;在企业的环境会计信息披露方面,要不断的提升有关P煤炭企业的环境会计信息的披露情况以及环境会计信息披露系统的完善,从而进一步的提升内部管理制度,通过培训等方式来提升职工的综合素质,保证P煤炭企业的环境会计信息披露水平,为煤炭行业的环境会计信息披露提出有效性的建议。
[Abstract]:In recent years, air pollution in our country has become more and more serious, and the state has begun to take corresponding measures to control the environment. Pollution industries mainly include chemical industry, plastics, coal and so on. China's coal enterprises are not only indispensable energy enterprises, but also the main sources of environmental pollution in China. Although the state has taken appropriate measures to deal with haze, it is reiterated that enterprises should pay attention to environmental protection in the process of production and operation. But in the absence of specific laws and regulations, Therefore, the pollution hazards caused by the coal industry to the ecological environment in the process of mining and using have not been disclosed through environmental accounting information. As the disclosure of environmental accounting information by corporate governance will have a certain impact, Therefore, the paper makes in-depth research and analysis on the relationship between environmental quality and environmental accounting information disclosure of coal enterprises, hoping to improve the quality of environmental accounting information disclosure of coal enterprises in China through strengthening corporate governance. To provide environmental protection measures and reference for the relevant functional environmental protection departments. The relationship between corporate environmental accounting information and corporate governance is analyzed from the theory of sustainable development and asymmetric information disclosure of corporate governance and environmental accounting. Corporate governance will affect the disclosure of environmental accounting information. This paper analyzes the relationship between corporate governance and environmental accounting information in P coal enterprise, the current situation of environmental governance and disclosure of environmental accounting information in P coal enterprise. According to the specific research results to carry out the problems existing in the disclosure of environmental accounting information in enterprises, the paper puts forward some reasonable suggestions for P coal enterprises from two aspects: corporate governance and environmental accounting information disclosure. From the perspective of corporate governance, coal enterprises should improve the board of directors system, improve the independence of independent directors, and strengthen the supervisory role of the board of supervisors. To continuously improve the disclosure of environmental accounting information and the improvement of environmental accounting information disclosure system in P coal enterprises, so as to further enhance the internal management system and improve the comprehensive quality of workers through training and other means. To ensure the level of environmental accounting information disclosure in P coal enterprises, and put forward some effective suggestions for environmental accounting information disclosure in coal industry.
【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】：F426.21;F406.7

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