中国石油化工股份有限公司环境会计信息披露诊断分析

发布时间：2018-03-29 22:12

本文选题：中石化　切入点：环境会计　出处：《兰州大学》2014年硕士论文

【摘要】：随着经济的快速发展,环境问题越来越突出,21世纪的今天,环境问题已经成为了一大全球问题,与此同时,环境保护的呼声也越来越高。在这样的背景下,环境会计研究开始萌芽和发展,企业的环境会计信息披露不断得到重视。我国的环境会计相关研究起步较晚,还没有形成较为完整的理论体系,使得企业环境会计信息披露的有关行为缺乏明确的指引,在披露的过程中存在很多问题。化工行业是我国的基础产业,但同时也是重污染行业,对环境影响巨大,中石化作为石化行业中的领军企业,其环境会计信息披露的具体现状不断得到利益相关者的关注。本文在环境会计信息披露相关理论和中石化公司概况的基础上,首先采用定性分析与定量分析相结合的研究方法,通过选定的环境会计信息披露影响因素(公司治理结构、公司盈利能力、法律规范约束、监管程度)和相关指标(披露内容、披露形式、披露数量、披露动机、披露模式)对中石化的环境会计信息披露现状进行了诊断分析,然后探析了中石化环境会计信息披露中存在的问题及其成因,最后提出了问题解决的对策和相关改进建议。本文对中石化的环境会计信息披露现状进行诊断分析,对于中石化改善环境会计信息披露具有一定的借鉴意义,同时也可以为我国其他污染行业和上市公司进行环境会计信息披露提供一定的参考。
[Abstract]:With the rapid development of economy, environmental problems are becoming more and more prominent today in the 21st century. Environmental problems have become a major global problem, and at the same time, the voice of environmental protection is becoming more and more high. In this context, The research on environmental accounting has begun to sprout and developed, and the disclosure of environmental accounting information in enterprises has been paid more attention. The related research on environmental accounting in our country has started relatively late and has not yet formed a relatively complete theoretical system. It makes the behavior of environmental accounting information disclosure lack of clear guidance, and there are many problems in the process of disclosure. Chemical industry is the basic industry of our country, but it is also a heavy pollution industry, which has a great impact on the environment. As a leading enterprise in petrochemical industry, Sinopec has been paid more and more attention to its environmental accounting information disclosure. Based on the related theory of environmental accounting information disclosure and the general situation of Sinopec Company, this paper first adopts the research method of combining qualitative analysis with quantitative analysis, and through the selected factors of environmental accounting information disclosure (corporate governance structure), The current situation of environmental accounting information disclosure of Sinopec is diagnosed and analyzed by its profitability, legal constraints, regulatory level and related indicators (disclosure content, disclosure form, disclosure quantity, disclosure motivation, disclosure mode). Then it analyzes the problems and causes of environmental accounting information disclosure in Sinopec, and finally puts forward the countermeasures to solve the problems and relevant suggestions for improvement. In this paper, the current situation of environmental accounting information disclosure in Sinopec is diagnosed and analyzed, which has certain reference significance for Sinopec to improve environmental accounting information disclosure. At the same time, it can also provide some reference for other pollution industries and listed companies to disclose environmental accounting information.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.722;F275

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