XA公司环境会计问题研究

发布时间：2018-04-20 03:42

本文选题：环境会计 + 信息披露　；参考：《天津商业大学》2017年硕士论文

【摘要】：近年来,中国经济的快速崛起给我们带来了极大的物质享受,但伴随而来的环境污染问题也是触目惊心的。人们物质生活水平不断攀升,社会经济飞速发展在一定程度上是用我们赖以生存的自然环境换来的。环境污染事件层出不穷,其中大多数都是由于公司在生产经营中不注重自身活动对于环境的影响造的。据统计,由企业经营造成的环境污染占环境污染总数的80%。因此,引导企业协调生产经营和环境保护之间的关系,成为现在必须要解决的问题。无论是作为政府、企业还是社会在促进经济发展和环境保护时,都离不开对环境会计信息的分析,所以环境会计也成为人们关注的焦点。相较于美国等发达国家,我国学者对于环境会计的研究刚刚开始,还没有取得相对完整、成熟的研究成果,使得企业在环境信息的界定,环境会计核算及其信息披露上没有可供参考的标准。国家相关部门以及证监会为推动企业环境会计的发展采取了很多措施,但在实际操作中却缺乏指导性。出于以上问题的考虑,研究环境会计能够指导企业在实际操作中的具体应用。化工行业在2003年就被列为需要严格控制的重污染行业,XA公司作为化工行业中发展较好,盈利较多的领军企业,不论从公司的发展规模,内部人员配置以及经济实力和行业特点来说都有能力并且应当注意公司生产经营与环境保护之间的关系,完成环境会计核算以及环境会计信息披露工作,为整个行业环境会计的应用和发展提供参考,因此本文对于XA公司环境会计问题的研究具有较强代表性。本文在写作过程中吸收了前人优秀的研究成果,阐述了研究环境会计的背景和意义以及国内外的研究现状,对环境会计相关理论进行了概述,重点关注XA公司在会计核算与环境事项相结合的过程中存在的问题,即环境会计理论应用于实践过程中出现的问题,然后提出具有可操作性的符合XA公司具体情况的环境会计核算及披露框架,以期XA公司能够将环境事项反映在公司财务会计核算体系中。
[Abstract]:In recent years, the rapid rise of China's economy has brought us great material enjoyment, but the accompanying problem of environmental pollution is shocking. People's material living standard is rising constantly, and the rapid development of social economy is to some extent paid for by the natural environment on which we live. The environmental pollution events emerge in endlessly, most of them are caused by the company's not paying attention to the influence of its own activities on the environment. According to statistics, environmental pollution caused by business operations accounts for 80% of the total environmental pollution. Therefore, it is necessary to solve the problem of guiding enterprises to coordinate the relationship between production management and environmental protection. Whether as a government, enterprises or society, when promoting economic development and environmental protection, environmental accounting information can not be separated from the analysis, so environmental accounting has become the focus of attention. Compared with the developed countries such as the United States, the research on environmental accounting by Chinese scholars has just begun, and has not yet achieved relatively complete and mature research results, which makes enterprises define environmental information. There is no standard for reference in environmental accounting and information disclosure. The relevant departments and the CSRC have taken a lot of measures to promote the development of environmental accounting in enterprises, but lack of guidance in practice. In view of the above problems, the study of environmental accounting can guide the practical application of enterprises. In 2003, the chemical industry was listed as a heavy pollution industry in need of strict control as a leading enterprise with better development and more profit in the chemical industry, regardless of the development scale of the company. The internal staffing, economic strength and industry characteristics are capable and should pay attention to the relationship between the production and operation of the company and environmental protection, and complete the work of environmental accounting and environmental accounting information disclosure, This paper provides a reference for the application and development of environmental accounting in the whole industry, so this paper is representative of the research on environmental accounting of XA Company. In the process of writing, this paper absorbs the outstanding research achievements of predecessors, expounds the background and significance of the research on environmental accounting and the current research situation at home and abroad, and summarizes the relevant theories of environmental accounting. Focus on the problems that exist in the process of combining accounting and environmental matters in XA Company, that is, the problems in the application of environmental accounting theory in practice, Then, the paper puts forward an operable framework of environmental accounting and disclosure in accordance with the specific circumstances of XA Company, so as to enable XA Company to reflect environmental matters in the financial accounting accounting system of the company.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7;X196

【参考文献】