我国有色金属行业上市公司环境会计信息披露研究

发布时间：2018-01-28 03:47

本文关键词： 环境会计有色金属行业信息披露　出处：《东北师范大学》2012年硕士论文　论文类型：学位论文

【摘要】：我国市场经济体制尚不健全，与西方发达国家的企业相比，在环境会计信息的披露上有相当大的差距。对于资源紧缺的国家而言，在经济发展中，环境问题与资源开发问题是相互矛盾的。近些年为了发展经济，对资源进行肆意开采，进而造成环境严重恶化。为建设环境友好型社会和发展低碳经济，我国政府提出了可持续的科学发展观。在党的“十六大”政策中已经将环境会计放到相当高的高度上来，这一做法收到了国内学术界、理论界乃至实务界的高度认可，努力开拓环境会计理论的实践意义。在促进经济发展的同时关注环境污染问题，这样能使经济发展步入健康稳定的道路上。环境会计理论是以环境理论与经济理论为指导思想的，是与经济发展不相矛盾的。环境会计信息披露作为环境会计的重要内容，将促使企业在关注经济效益的同时关注环境效益，对会计理论和经济体制的完善都具有重大的意义。我国环境污染的主要行业之一就是有色金属企业，隶属该行业的企业必须对环境活动进行单独的信息披露并纳入到企业的会计核算体系中，承担好治理环境污染的重大责任。与此同时有色金属行业在我国地位显赫，同时也作为我国的污染行业之一，有色金属行业的健康发展引起了社会的广泛关注，基于此本文针对我国有色金属行业上市公司的环境会计信息披露进行研究，具有现实意义。本文一共分为五个部分。第一部分为绪论，主要介绍了研究背景、研究意义、研究框架等内容。第二部分为文献综述，对国内外的研究现状进行了详细的评述。第三部分为环境会计信息披露概述，，环境会计基本内容、环境会计信息披露的经济学理论。第四部分为我国有色金属行业上市公司环境会计信息披露现状的实证分析，通过对招股说明书、2008至2010年年报及社会责任报告中环境会计信息披露的总体情况进行具体分析和总结，并指出，我国的有色金属行业上市公司环境会计信息披露中存在的一些问题。第五部分为研究结论和政策建议。本文深入细致的从国内外环境会计信息披露的研究发展情况出发，收集整理了我国有色金属行业上市公司环境会计信息披露材料，从多个角度分析对其分析，以总结出有针对性和有依据的结论，并提出了相应的对策与建议。
[Abstract]:China's market economy system is not perfect, compared with the western developed countries, there is a considerable gap in the disclosure of environmental accounting information. For countries with scarce resources, it is in the process of economic development. Environmental problems and resource development are contradictory. In recent years, in order to develop the economy, the wanton exploitation of resources, resulting in serious deterioration of the environment, for the construction of an environmentally friendly society and the development of low-carbon economy. Our government has put forward the sustainable scientific development view. In the policy of the 16th National Congress of the Communist Party of China, environmental accounting has been put on a rather high level, which has been received by the domestic academic circles. The theoretical circle and even the practice circle highly approve, diligently develops the environmental accounting theory the practice significance. Environmental accounting theory is guided by environmental theory and economic theory. As an important part of environmental accounting, environmental accounting information disclosure will urge enterprises to pay attention to economic benefits and environmental benefits at the same time. It is of great significance for the improvement of accounting theory and economic system. Non-ferrous metal enterprises are one of the main industries of environmental pollution in China. Enterprises belonging to the industry must disclose the environmental activities separately and incorporate them into the accounting system of the enterprises. At the same time, the status of non-ferrous metal industry in China is prominent, but also as one of the pollution industries in China, the healthy development of non-ferrous metal industry has caused widespread concern in society. Based on this, it is of practical significance to study the environmental accounting information disclosure of listed companies in China's nonferrous metals industry. This paper is divided into five parts. The first part is the introduction, mainly introduces the research background, research significance, research framework and so on. The second part is the literature review. The third part is an overview of environmental accounting information disclosure, the basic content of environmental accounting. The economic theory of environmental accounting information disclosure. Part 4th is an empirical analysis of the current situation of environmental accounting information disclosure of listed companies in China's non-ferrous metals industry, through the prospectus. From 2008 to 2010, the general situation of environmental accounting information disclosure in the annual report and social responsibility report was analyzed and summarized, and pointed out. Some problems in the disclosure of environmental accounting information of listed companies in China's nonferrous metals industry. Part 5th is the conclusion of the research and policy recommendations. Starting from the research and development of environmental accounting information disclosure at home and abroad, this paper collects and collates the environmental accounting information disclosure materials of listed companies in China's non-ferrous metal industry, and analyzes it from many angles. In order to sum up the pertinence and basis conclusion, and put forward the corresponding countermeasures and suggestions.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F406.72;F426.32;F832.51

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