中日造纸企业环境会计信息披露比较研究

发布时间：2018-04-10 05:35

本文选题：环境会计　切入点：信息披露　出处：《首都经济贸易大学》2016年硕士论文

【摘要】：随着环境问题的日趋严峻,越来越多的国家开始愈加重视环保问题,而污染的源头又恰恰更多地来源于企业的生产经营活动,因此,为了支持企业开展环保活动,就需要从环保的观点出发,确立一种能够披露企业环境信息的制度,构筑一个从环保视点出发的新体系。而如何才能更好地确立这一制度与构筑这一体系,就是我国目前需要解决的问题与本文的研究意义所在。本文通过分析日本目前环境会计信息披露状况,对比中日企业环境会计信息披露现状,就日本环境会计对我国的启示和完善我国环境会计信息披露的有关建议进行介绍与论述,具体可以分为以下五部分。第一部分引言介绍了本文选题背景与意义、研究本课题的思路、方法与内容以及本文研究的创新之处。第二部分介绍环境会计信息披露的内涵与理论基础,以及目前国内外环境会计信息披露有关理论,以此来说明我国环境会计信息披露的现状与国外相关领域的发展状况。第三部分主要介绍目前日本企业环境会计信息披露的整体状况,通过分析日本环境省公布的最新版本《环境报告指南》(2012版)、《环境友好企业行动调查结果》(2015版)等资料,分析日本目前环境信息披露状况和日本在环境信息披露方面的先进经验,在此部分中本文还将以重污染行业中具有代表性的日本最大的造纸公司--王子制纸披露的环境信息报告、环境会计报告、社会责任报告及企业官网上披露的环境信息进行整理,全面、多角度地分析日本先进企业环境信息披露模式的现状,并进行详细介绍与论述。第四部分主要介绍中国最大造纸企业--晨鸣集团的环境信息披露状况,通过对比王子制纸与中国最大造纸公司晨鸣集团对环境信息披露的状况,对中日企业环境信息披露的相同点与差异进行总结。第五部分发现我国环境信息披露过程中的不足,介绍日本环境会计对我国的启示并提出完善我国环境会计信息披露的建议。此外也会指出本文研究的不足之处,并对未来进行展望。本文通过对比中日两国环境会计发展与两国造纸企业环境会计信息披露的现状,分析了两国环境会计信息披露的发展趋势,找出了我国目前环境会计研究与发展遇到的问题。在这一基础上,通过借鉴日本先进的制度与经验,为完善我国环境会计信息披露提供了建议。
[Abstract]:With the increasingly serious environmental problems, more and more countries begin to pay more attention to environmental protection problems, and the source of pollution is precisely more from the production and management activities of enterprises. Therefore, in order to support enterprises to carry out environmental protection activities,From the point of view of environmental protection, it is necessary to establish a system that can disclose the environmental information of enterprises and build a new system from the viewpoint of environmental protection.How to better establish this system and construct it is the problem that our country needs to solve and the significance of this paper.By analyzing the current situation of environmental accounting information disclosure in Japan and comparing the current situation of environmental accounting information disclosure between Chinese and Japanese enterprises, this paper introduces and discusses the enlightenment of Japanese environmental accounting to our country and the relevant suggestions to improve the disclosure of environmental accounting information in China.Specific can be divided into the following five parts.The first part introduces the background and significance of this topic, the ideas, methods and contents of the research and the innovation of this study.The second part introduces the connotation and theoretical basis of environmental accounting information disclosure, as well as the theory of environmental accounting information disclosure at home and abroad, so as to explain the current situation of environmental accounting information disclosure in China and the development of related fields abroad.The third part mainly introduces the overall situation of environmental accounting information disclosure in Japanese enterprises at present. By analyzing the latest version of "Environmental reporting Guide" published by the Ministry of the Environment of Japan, "Environmental report Guide" (2012) and "Environmental friendly Enterprise Action Survey" (2015), etc.Analyzing the current situation of environmental information disclosure in Japan and Japan's advanced experience in environmental information disclosure,In this part, the environmental information report, the environmental accounting report, the social responsibility report and the environmental information disclosed on the website of Japan's largest paper-making company, the largest paper company in Japan, which is representative of the heavy pollution industry, will be sorted out.The present situation of environmental information disclosure mode of Japanese advanced enterprises is analyzed in detail and discussed in detail.The fourth part mainly introduces the environmental information disclosure of Chenming Group, the largest papermaking enterprise in China, and compares the environmental information disclosure between the Prince and Chenming Group, the largest papermaking company in China.The similarities and differences of environmental information disclosure between Chinese and Japanese enterprises are summarized.The fifth part finds out the deficiency in the process of environmental information disclosure in China, introduces the enlightenment of Japanese environmental accounting to our country and puts forward some suggestions to perfect the disclosure of environmental information in China.In addition, this paper will also point out the shortcomings of the study, and prospects for the future.By comparing the development of environmental accounting between China and Japan and the current situation of environmental accounting information disclosure in papermaking enterprises in China and Japan, this paper analyzes the development trend of environmental accounting information disclosure in both countries, and finds out the problems encountered in the research and development of environmental accounting in China.On this basis, some suggestions are provided for perfecting the disclosure of environmental accounting information in China by drawing lessons from Japan's advanced systems and experiences.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F416.83;F406.7

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