玖龙纸业环境会计信息披露案例研究

发布时间：2018-06-21 22:11

本文选题：环境会计 + 重污染企业　；参考：《吉林财经大学》2017年硕士论文

【摘要】：随着人类迈向工业化时代,经济飞速增长的同时,环境污染问题日益凸显,世界各国逐渐认识到,工业技术不断进步是以环境污染为代价这一路径是行不通的,各国对环境的保护意识不断提高,环境问题越来越受到人们的关注。我国作为一个发展中国家,经济发展和环境问题相互协调,是当前面临最主要的一个问题。我国的重污染企业要实现经济稳定发展,就要把环境保护放在首要战略地位,始终贯彻国家相关的环保法规、认真执行环境会计信息披露规范。本文首先阐述了我国环境会计信息披露的背景和相关理论基础,以玖龙纸业(控股)有限公司为例,对其环境会计信息披露问题进行探讨,从目标、内容和模式三方面揭示了其披露现状,并提出公司在这三方面发现的问题,例如相关的环境信息披露缺乏。在此基础上,从内部和外部进行了分析,分析了原因,阐明了影响。并对玖龙纸业在环境会计信息的披露过程方面提出了相应的对策和改善意见。最后,根据我国重污染企业当今的现状和本文案例研究得出的结论,对我国重污染企业环境会计信息披露从企业、政府和社会三个方面出了可行性建议。本文对玖龙纸业的环境会计披露的研究,不仅对如何改进企业环境会计信息披露的现状有一定的现实意义,而且也为我国重污染企业进行环境会计信息的披露提供一定了的参考。
[Abstract]:With the rapid growth of economy and the rapid growth of economy, the problem of environmental pollution has become increasingly prominent. Countries in the world have come to realize that the path of continuous progress of industrial technology at the cost of environmental pollution is not feasible. Environmental problems have been paid more and more attention because of the increasing awareness of environmental protection in various countries. As a developing country, China is facing the most important problem at present because of the coordination between economic development and environmental problems. In order to realize the stable development of economy, our country's heavily polluted enterprises should put environmental protection into the first strategic position, carry out the relevant national environmental laws and regulations, and conscientiously implement the environmental accounting information disclosure standard. This paper first expounds the background and related theoretical basis of environmental accounting information disclosure in China, taking Nine Dragons Paper (holding) Co., Ltd as an example, discusses the problems of environmental accounting information disclosure in Nine Dragons Paper Industry Co., Ltd. The content and mode reveal the current situation of disclosure, and point out the problems found by the company in these three aspects, such as the lack of related environmental information disclosure. On this basis, the internal and external analysis, analysis of the reasons and clarify the impact. The corresponding countermeasures and suggestions on the disclosure process of environmental accounting information in Nine Dragons Paper Industry are put forward. Finally, according to the present situation of heavy pollution enterprises in our country and the conclusion of the case study in this paper, some feasible suggestions are put forward for environmental accounting information disclosure of heavy pollution enterprises in China from three aspects: enterprise, government and society. The study of environmental accounting disclosure in Nine Dragons Paper Industry is not only of practical significance to how to improve the present situation of environmental accounting information disclosure in enterprises, It also provides some reference for heavy pollution enterprises to disclose environmental accounting information.
【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;F426.83

【参考文献】