S公司环境会计信息披露研究

发布时间：2018-09-06 06:17

【摘要】：在当今,伴随着日益加速的社会发展节奏,各行业过于追求经济效益的增长,环境问题却开始凸显,已然成为全球关注的焦点,全社会对环境保护的呼声也越来越高,十三五规划强调绿色协调可持续发展,基于这样的背景,环境会计的作用开始显现,对企业进行环境会计信息披露已经是势在必行。现在国内的环境会计研究还在摸索之中,需要形成系统规范的体系来支撑。石化行业是环境保护和污染治理的重中之重,之所以选取S公司这一石化行业的重点企业开展研究,不仅能够优化和完善S公司环境会计信息披露的体系,也为行业内的其他企业做出披露的示范和榜样。论文基于与环境会计相关的可持续发展理论、信息不对称理论、经济外部性理论作为研究的理论基础,利用文献分析法、数据分析法、案例研究法,首先介绍S公司以及所在石化行业的行业背景,S公司环境会计信息披露的现状展开分析,从披露的自愿性、内容、模式三方面进行分析,S公司存在的问题主要是披露自愿性较弱,披露内容不全面,环境报告书模式不完善。然后分析了问题产生的原因,其中包括环保意识和披露意识缺乏、环保立法和披露制度不健全以及信息披露第三方监管不严格。基于以上研究,对S公司的环境会计信息披露体系进行了优化。这一体系内容包括坚持可持续发展理念,维护利益相关者利益的目标,坚持充分披露的原则,强制与自愿性结合的原则,定性与定量结合的原则,在内容方面,要分为环境财务、业绩和环保会计政策三类。在模式方面要将可描述和可核算信息分别披露,完善环境报告书模式。最后,通过积极开展S公司的披露工作和提高S公司的披露质量两大方向来完善S公司的披露行为,为S公司的披露提供系统规范的帮助,以此提高石化行业的披露成效。
[Abstract]:Nowadays, with the accelerating pace of social development, various industries are pursuing the growth of economic benefits, but the environmental problems have become the focus of global attention, and the voice of the whole society on environmental protection is becoming more and more high. The 13th Five-Year Plan emphasizes green coordinated and sustainable development. Based on this background, the role of environmental accounting has begun to show, and it is imperative to disclose environmental accounting information to enterprises. At present, the research of environmental accounting in China is still in the process of exploration, which needs to form a systematic and normative system to support. Petrochemical industry is the most important part of environmental protection and pollution control. The reason why S Company, the key enterprise of petrochemical industry, is selected to carry out research, can not only optimize and perfect the system of environmental accounting information disclosure in S Company. Also for other enterprises in the industry to provide a model and example of disclosure. Based on the theory of sustainable development related to environmental accounting, the theory of information asymmetry and the theory of economic externality, the paper uses literature analysis, data analysis and case study. First of all, it introduces S Company and the background of its petrochemical industry, analyzes the present situation of environmental accounting information disclosure of S Company, and analyzes the voluntary nature and content of disclosure. The main problems in mode three are that the voluntary disclosure is weak, the disclosure content is not comprehensive, and the model of environmental report is not perfect. Then it analyzes the causes of the problems, including the lack of environmental awareness and disclosure awareness, environmental protection legislation and disclosure system is not perfect, and information disclosure third party supervision is not strict. Based on the above research, the environmental accounting information disclosure system of S Company is optimized. This system consists of adhering to the concept of sustainable development, maintaining the objectives of stakeholders' interests, adhering to the principle of full disclosure, the principle of compulsory and voluntary integration, the principle of qualitative and quantitative integration, and the content. To be divided into environmental finance, performance and environmental accounting policy three categories. In the aspect of model, the descriptive and accounting information should be disclosed separately and the environmental report model should be improved. Finally, the disclosure behavior of S company is improved by actively carrying out the disclosure work of S company and improving the disclosure quality of S company, and the system standard help is provided for the disclosure of S company, so as to improve the disclosure effect of petrochemical 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】：F406.7;F426.72

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