钢铁业上市公司环境会计细心披露研究

发布时间：2018-05-14 22:42

本文选题：钢铁业上市公司 + 环境会计信息　；参考：《哈尔滨商业大学》2014年硕士论文

【摘要】：日益恶化的环境污染不仅阻碍了社会、经济的可持续发展,而且严重影响了人类赖以生存的生活环境。企业作为国民经济发展的重要细胞,盲目的追求经济利益而忽视生态环境保护是造成环境日趋恶化的重要原因,不断优化企业的生产经营行为是当前必然选择。钢铁类行业属于第二产业,其在我国工业产业中具有举足轻重的地位,当前钢铁类行业环境污染问题比较突出,因此我们必须充分重视其生产经营行为对环境的重要影响。环境会计信息披露是企业向外部传递环境经营信息的重要方式和渠道,进一步规范企业环境会计信息披露内容及模式,有助于企业自觉改善不合理的生产经营方式以及加强第三方监督。目前,我国企业环境会计信息披露还未制定统一的可操作性规范,企业在实务操作方面还存在诸多不足,通过对我国钢铁业上市公司环境会计信息披露进行探索性研究,为制定相应规范提供依据,不仅可以满足企业与公众的环保需要,而且为完善环境会计披露体系提供有益的帮助,为此研究有一定的现实与理论意义。回顾与环境会计信息披露相关的国内外文献,解析环境会计信息披露有关理论,运用定性和定量相结合的研究方法,对沪深两市40家钢铁业上市公司的招股说明书、年报和环境报告书中披露的环境会计信息进行收集和统计分析,钢铁企业环境会计信息披露仍然存在如缺少独立的环境会计报告、环境会计信息披露不全面且质量不高等问题,从缺少具备环境会计知识的企业会计人员和政府未能有效引导和支持等方面深入地分析原因,同时,借鉴美国和日本钢铁企业环境会计信息披露先进经验,最后,提出如培养具备环境会计知识的企业会计人员和健全钢铁企业环境会计信息披露监督体系等切实可行的对策,使钢铁业上市公司环境会计信息披露更加规范,进一步提高钢铁企业环境会计信息质量,促进钢铁企业良性健康发展。
[Abstract]:The worsening environmental pollution not only hinders the sustainable development of society and economy, but also seriously affects the living environment on which human beings depend. As an important cell in the development of national economy, enterprises blindly pursue economic benefits while ignoring the ecological environment protection is the important cause of the worsening of the environment. It is inevitable to optimize the production and management behavior of enterprises. The iron and steel industry belongs to the secondary industry, which plays an important role in the industrial industry of our country. At present, the environmental pollution problem of the iron and steel industry is quite prominent, so we must pay full attention to the important influence of its production and management behavior on the environment. Environmental accounting information disclosure is an important way and channel for enterprises to transmit environmental management information to the outside, and further standardize the content and mode of environmental accounting information disclosure. It helps enterprises to improve irrational production and management and to strengthen third-party supervision. At present, the enterprise environmental accounting information disclosure in our country has not yet formulated the unified operational standard, the enterprise still has many deficiencies in the practical operation, through the exploratory research to our country steel industry listed company environmental accounting information disclosure, It can not only meet the environmental protection needs of enterprises and the public, but also provide useful help to improve the environmental accounting disclosure system. The research has some practical and theoretical significance. Reviewing the domestic and foreign literatures related to the disclosure of environmental accounting information, analyzing the relevant theories of environmental accounting information disclosure, and applying the research method of combining qualitative and quantitative methods, the prospectuses of 40 steel and iron listed companies in Shanghai and Shenzhen stock markets, The environmental accounting information disclosed in the annual report and the environmental report is collected and statistically analyzed. The environmental accounting information disclosure of iron and steel enterprises still exists such problems as the lack of independent environmental accounting report, the incomplete and low quality of environmental accounting information disclosure, etc. This paper deeply analyzes the reasons from the lack of enterprise accountants with environmental accounting knowledge and the government's failure to guide and support them effectively. At the same time, it draws lessons from the advanced experience of environmental accounting information disclosure in American and Japanese iron and steel enterprises. Finally, Some feasible countermeasures, such as cultivating enterprise accountants with environmental accounting knowledge and perfecting the supervision system of environmental accounting information disclosure in iron and steel enterprises, are put forward to make the disclosure of environmental accounting information of listed steel companies more standardized. We will further improve the quality of environmental accounting information in iron and steel enterprises and promote the sound and healthy development of iron and steel enterprises.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31

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