我国采掘业上市公司环境会计信息披露问题探析

发布时间：2018-03-28 04:24

本文选题：可持续发展　切入点：环境会计　出处：《江西财经大学》2013年硕士论文

【摘要】：进入工业社会以来，人类在生产活动过程中无限制地滥用自然资源，并随意向外界环境排放废弃物。这些行为带来的环境问题，无疑给人类的生命和财产造成了极大的损害。于是我们不得不开始思考，一直以来，为了改善生存条件追求幸福小康生活，我们不断地发展经济，然而经济的发展却换来了更严重的环境污染，人们的生存条件却进一步恶化。如何找到二者之间的平衡点，寻求经济与环境的协调发展？这无疑成为全社会共同面临的难题。在可持续发展战略的引导下，人们逐渐从之前追求粗放式的发展道路转变到经济与环境同步发展的道路上来，即可持续发展道路，在促进经济发展的同时关注环境污染问题。环境会计是基于可持续发展理论建立起来的会计学科分支，它的产生是可持续发展的必然结果。环境会计信息披露是环境会计的重要组成部分，，将使得企业在重视经济效益的同时关注环境效益，对于完善会计理论体系起着不可或缺的作用。同时采掘行业作为我国支柱型产业，环境污染现象很严重，受到利益相关者的重视程度越来越高，因此本文探析采掘业上市公司环境会计信息披露具有重大的现实价值。研究思路上，首先回顾了国内外环境会计信息披露的研究成果，接着阐述相关理论，在此基础上探析我国采掘业环境会计信息披露问题及问题的原因，最后在借鉴国外环境会计信息披露经验基础上提出有利于改善我国采掘业环境会计信息披露的对策。在研究方法上，本文采用的一是定性与定量研究相结合的方法，本文以定性研究为主，深入地探讨了环境会计信息披露的相关内容以及我国采掘业上市公司环境会计信息披露的现状及其存在的问题，但是任何理论研究都离不开数据的支撑，因此本文搜集了大量的我国采掘业上市公司环境会计信息披露的资料，力图使本文阐述更加具有说服力。二是比较分析法，分析了美国环境会计信息披露的概况，总结其措施和成就；同时重点探析了我国采掘业上市公司环境会计信息披露的现状、存在的问题及取得的成就，将两者之间进行对比分析。文章分七部分来讨论我国采掘业环境会计信息披露问题：第一部分是引言。主要阐述了本文的研究背景和意义、国内外文献综述、文献评述、本文的研究思路和方法以及文章的基本框架结构。第二部分是关于采掘业环境会计信息披露的基础理论。本章定义了环境会计和环境会计信息披露这两个概念，介绍了采掘业环境会计信息的基本内容、主要方式，阐明了采掘业环境会计信息披露的理论基础：社会责任理论、可持续发展理论和信息不对称理论。第三部分是我国采掘业环境会计信息披露存在的问题。本章是论文的重点部分，通过搜集和整理48家采掘业环境会计信息，发现该行业在环境会计信息披露方面存在以下问题：内容不全面、方式不统一、选择现象严重、可比性低、可靠性差。第四部分是对我国采掘业环境会计信息披露存在问题的原因分析。采掘业环境会计信息披露存在上述问题主要由企业内部因素和外部因素导致的。第五部分是美国环境会计信息披露的经验借鉴。本章主要从美国环境会计信息披露的概况出发，分析了美国所采取的措施及取得的成效，并得出对我国采掘业环境会计信息披露的启示。第六部分是完善我国采掘业环境会计信息披露问题的建议。本章着重从企业、政府和社会这三个层面提出改善我国采掘业环境会计信息披露的对策。第七部分是结论与展望。总之，我国对环境会计的研究才刚刚起步，采掘业上市公司环境会计信息披露的现状并不太乐观。需要政府部门、企业和社会各界携起手来、共同努力，找到适合我国采掘业上市公司的发展之路。从目前对环境会计信息披露的研究，可以看出，环境会计信息披露的理论研究和实践并不完善，对于此项理论的发展需要更多学者的努力，不断完善环境会计信息披露体制，这不仅有利于环境保护也有利于促进经济发展。
[Abstract]:Since entering the industrial society, human unrestricted abuse of natural resources in the production process, and free to discharge waste outside environment. Environmental problems brought by these actions, no doubt to human life and property caused great damage. So we have to start thinking, since, in order to improve the living conditions of the pursuit of happiness a well-off life and we continue to economic development, but economic development but for the more serious pollution of the environment, people's living conditions have worsened. How to find a balance between the two, how to coordinate the development of economy and environment? It will undoubtedly become the problem faced by the whole society. In the strategy of sustainable development under the guidance of the people. Gradually from the pursuit of development road before extensive change to the economy and environment of the simultaneous development of the road, the way of sustainable development, in promoting economic development At the same time to pay attention to the environmental pollution problems. Environmental accounting is a branch of accounting discipline based on the theory of sustainable development is established, it is the inevitable result of sustainable development. Environmental accounting information disclosure is an important part of the environmental accounting, will make the enterprise to take attention to the environmental benefits, to play an indispensable role in perfecting accounting theory at the same time system. Mining industry as China's pillar industry, environmental pollution is very serious, by stakeholders pay more and more attention, so this paper analysis of the mining industry is of great practical value of the listed company environmental accounting information disclosure.
The research ideas, firstly reviews the research achievements of domestic and foreign environmental accounting information disclosure, and then expounds the related theory, based on the analysis of China's mining industry environmental accounting information disclosure problem and problem. Finally, in reference to foreign environmental accounting information disclosure on the basis of the experience of countermeasures are put forward to improve the accounting information disclosure of China's mining industry environment in research methods, this paper adopts a method combining qualitative and quantitative analysis, this thesis mainly used the qualitative research, in-depth study of the current situation of environmental accounting information disclosure of relevant content of environmental accounting information disclosure of listed companies and China's mining industry and the existing problems, but cannot do without any theory research the data support, so this paper collected a large number of China's mining industry, the environmental accounting information disclosure of listed company, this paper is trying to make more Convincing. Two is the method of comparative analysis, analyzes the general situation of Japanese environmental accounting information disclosure, summarizes the measures and achievements; at the same time, the focus of the status of China's mining industry environmental accounting information disclosure of listed companies, the existing problems and achievements will be between the two are compared and analyzed.
The article is divided into seven parts to discuss the issue of environmental accounting information disclosure in China's mining industry.
The first part is the introduction. It mainly expounds the background and significance of the research, literature review, literature review, research ideas and methods, and the basic framework of the article.
The second part is about the basic theory of mining environmental accounting information disclosure. This chapter defines the two concepts of environmental accounting and environmental accounting information disclosure, mainly introduces the basic content of environmental accounting information of mining industry, expounds the theoretical basis of environmental accounting information disclosure in the mining industry: the theory of social responsibility, sustainable development theory and the theory of information asymmetry.
The third part is our country's accounting information disclosure problems of mining environment. This chapter is the key part of the paper, we collected 48 mining environmental accounting information, the industry found that there are some problems in the aspect of environmental accounting information disclosure: the content is not comprehensive, is not uniform, choice phenomenon is serious, lower than sex and poor reliability.
The fourth part is the analysis of the problems of environmental accounting information disclosure in our mining industry. The above problems are mainly caused by internal and external factors.
The fifth part is the experience of American environmental accounting information disclosure. This chapter mainly starts from the general situation of environmental accounting information disclosure in the United States, analyzes the measures adopted by the US and the results achieved, and draws inspiration for our country's extractive industry's environmental accounting information disclosure.
The sixth part is the proposal to improve the environmental accounting information disclosure of our mining industry. This chapter focuses on the three levels of enterprises, government and society, and puts forward the countermeasures to improve our country's extractive industry's environmental accounting information disclosure.
The seventh part is the conclusion and the prospect.
In a word, the research on environmental accounting in China has just started, the situation of environmental accounting information disclosure of Listed Companies in the mining industry is not optimistic. The government departments, enterprises and all sectors of society to join hands together to find suitable for China's mining industry listed companies development. From the current research of the environmental accounting information disclosure it can be seen that the environmental accounting information disclosure theory research and practice is not perfect, for the development of the theory of the need for more scholars' efforts, and constantly improve the environmental accounting information disclosure system, which is not only conducive to environmental protection but also conducive to promoting economic development.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426

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