医药类上市公司环境会计信息披露质量评价研究

发布时间：2018-04-21 03:39

本文选题：医药类 + 环境会计　；参考：《中南大学》2012年硕士论文

【摘要】：医药类企业作为环保部规定的重污染企业,应当及时准确的披露环境会计信息,但是在实务中频发的环境事故让我们对医药企业环境会计信息的质量提出质疑,医药企业披露的环境会计信息质量不尽人意。笔者通过仔细研读国内外文献,发现已有的文献多从理论上分析重污染企业环境会计信息披露的必要性、披露内容和披露模式,对于如何评价环境会计信息的质量很少有学者涉及。医药类上市公司是一系列契约的交点,保证上市公司披露的环境会计信息质量尤为重要。鉴于此,本文拟以医药行业为切入口研究我国上市公司环境会计信息质量的评价问题,主要从环境会计信息质量评价的各个要素着手,重点探讨评价指标以及评价方法。本文首先分析了研究的宏观背景,对国内外环境会计信息质量评价的研究动态进行梳理,针对我国目前环境会计信息的现状,运用信息经济学、管制经济学的方法对信息失真的原因进行分析。通过对医药类上市公司环境会计信息的披露现状进行调查,指出我国医药类上市公司的环境会计信息存在披露不充分、缺乏可靠性、实质性意义不强等问题。然后根据我国会计准则对会计信息质量特征的要求,结合环境会计信息的特征,构建了我国上市公司环境会计信息质量评价指标体系。应用模糊评价法、层次分析法将定性和定量分析结合起来,对会计信息质量评价方法进行了探讨。最后,结合公司实例对环境会计信息质量评价体系进行应用,得出评价结果并提出了改进的建议。环境会计信息质量评价体系的建立,可以使环境会计信息质量难于评价的现状得以改进,可为我国环境会计信息监管督察工作提供参考。
[Abstract]:Pharmaceutical enterprises, as heavily polluted enterprises prescribed by the Ministry of Environmental Protection, should disclose environmental accounting information in a timely and accurate manner. However, frequent environmental accidents in practice make us question the quality of environmental accounting information in pharmaceutical enterprises. The quality of environmental accounting information disclosed by pharmaceutical enterprises is unsatisfactory. Through a careful study of domestic and foreign literature, the author finds that most of the existing documents theoretically analyze the necessity, content and mode of environmental accounting information disclosure in heavily polluted enterprises. There are few scholars involved in how to evaluate the quality of environmental accounting information. Pharmaceutical listed companies are the intersection of a series of contracts, and it is particularly important to ensure the quality of environmental accounting information disclosed by listed companies. In view of this, this paper intends to study the evaluation of environmental accounting information quality of listed companies in China with the pharmaceutical industry as the entry point, mainly from the various elements of environmental accounting information quality evaluation, focusing on the evaluation indicators and evaluation methods. This paper first analyzes the macro background of the research, combs the research trends of the quality evaluation of environmental accounting information at home and abroad, and applies information economics to the current situation of environmental accounting information in China. The methods of regulatory economics analyze the causes of information distortion. By investigating the current situation of environmental accounting information disclosure of pharmaceutical listed companies, it is pointed out that the disclosure of environmental accounting information of pharmaceutical listed companies in our country is insufficient, lack of reliability, lack of substantive significance, and so on. Then according to the requirement of accounting information quality characteristics of our country's accounting standards and combined with the characteristics of environmental accounting information, the evaluation index system of environmental accounting information quality of listed companies in China is constructed. Applying fuzzy evaluation method and analytic hierarchy process to combine qualitative and quantitative analysis, this paper discusses the evaluation method of accounting information quality. Finally, the evaluation system of environmental accounting information quality is applied to the example of the company, and the evaluation results are obtained and some suggestions for improvement are put forward. The establishment of environmental accounting information quality evaluation system can improve the present situation that the quality of environmental accounting information is difficult to evaluate and can provide a reference for the supervision and supervision of environmental accounting information in China.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F406.72;F832.51;F224

【参考文献】