我国石化行业上市公司环境会计信息披露问题研究

发布时间：2018-01-05 15:42

本文关键词：我国石化行业上市公司环境会计信息披露问题研究　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：当今社会,随着环境污染日益加剧,可持续发展战略已渐渐深入人心。我国在“十二五”期间,在环境保护与生态建设工作方面站在了更高的起点,也迈出了崭新的一步。企业作为经济社会的实体,经济发展在短期内难以摆脱对资源环境的依赖,良好的自然环境是其正常经营的前提,企业的发展也正面临着节约资源、保护环境、节能减排以及管理创新等巨大的挑战,因此更需要企业承担起保护环境的责任。环境会计信息的披露是企业承担环保责任的一个切入点,它对企业能够有效保护环境起到重要影响作用,并且企业环境会计信息也越来越多的受到社会公众及其他利益相关者的关注。我国环保部门在2010年公布了十六类重污染行业,其中,石化行业属于证监会强制披露环境信息的重污染行业之一。虽然法律法规越来越重视对该行业环境会计信息的披露进行规范,但石化行业的环境会计信息披露依然存在信息披露的内容不足、披露方式不统一等诸多问题,并且都亟待解决。因此,本文主要研究我国石化行业环境会计信息披露的现状,从而分析出其中存在的问题并最终提出解决方法,完善石化行业环境会计信息的披露,使得企业能够承担起保护环境的责任。本文首先对选题的背景及意义进行阐述,回顾了国外及国内的研究状况,并进行评述。然后又探讨了环境会计的概念及其利益相关者理论、可持续发展理论和信息不对称理论；同时选择了我国沪市石化行业作为样本公司,从披露信息公司的数量、披露的方式、披露的内容及其信息的性质等角度,总结石化行业上市公司在环境会计信息披露中存在的问题。最后对出现各种问题的原因进行分析,并通过以上的分析,在完善石化行业环境会计信息披露方面提出了有针对性的建议。
[Abstract]:In today ' s society , with the increasing environmental pollution , the sustainable development strategy has become more and more popular . In the 12th Five - Year Plan period , we have made a new step in the aspects of environmental protection and ecological construction . As an entity of economic and social development , enterprises are facing the great challenges of saving resources , protecting the environment , saving energy and reducing emission and managing innovation . The disclosure of environmental accounting information is an entry point for enterprises to take responsibility for protecting the environment . The disclosure of environmental accounting information is an entry point for enterprises to take responsibility for environmental protection . In 2010 , China ' s environmental protection department published 16 kinds of heavy - pollution industries , in which the petrochemical industry belongs to one of the heavy pollution industries in which environmental information is forced to be disclosed by the CSRC . Although the laws and regulations pay more and more attention to the disclosure of environmental accounting information in the industry , the present paper mainly studies the present situation of the disclosure of environmental accounting information in the petrochemical industry , so as to analyze the existing problems and finally put forward the solutions to improve the disclosure of environmental accounting information in the petrochemical industry , so that enterprises can assume the responsibility of protecting the environment . This paper first expounds the background and significance of the topic , reviews the research situation in foreign countries and in China , and reviews the concept of environmental accounting and its stakeholder theory , sustainable development theory and information asymmetry theory . At the same time , the paper summarizes the problems existing in the disclosure of environmental accounting information of listed companies in petrochemical industry as sample companies . Finally , the reasons for the problems are analyzed , and some suggestions are put forward in improving the disclosure of environmental accounting information in petrochemical industry .

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.722

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