我国企业环境信息披露问题研究

发布时间：2018-04-21 06:25

本文选题：环境信息 + 环境财务信息　；参考：《中国财政科学研究院》2016年硕士论文

【摘要】：随着我国经济的持续快速增长,环境污染以及生态破坏现象日渐凸显。而近年来,全国各地不断出现的雾霾天气、石油泄漏等问题更是把环境问题的有效解决提上了新的日程。企业作为社会经济的重要组成部分,在推动经济不断发展向前的过程中,也不可避免地对生态环境造成了污染和破坏。在十八大报告明确提出大力推进生态文明建设的背景下,企业应当积极主动披露环境信息,这既是企业履行社会责任,践行绿色发展的必要措施,也是利益相关者进行相关决策的要求。但目前来看,我国企业环境信息披露的现状并不乐观,虽然有一些企业已经开始进行环境信息的披露,但仍然存在有披露企业较少、披露内容不完整、披露模式不统一等问题,因此对于环境信息披露的研究具有比较重要的现实意义。本文主要运用了比较分析法和归纳演绎法,首先选取样本公司对我国企业在环境信息披露过程中的现状及存在的问题进行了总体分析,然后从环境信息披露的制度规范、披露内容、披露模式等方面对美国和日本等国家的成熟经验进行了总结和归纳,最后结合我国具体国情和国外经验对改进我国企业环境信息披露的现状提出了一些建议。本文在研究过程中,第一部分首先对本文的研究背景和研究意义进行阐述,并介绍本文的研究内容和研究方法。然后进行了文献综述,归纳并介绍国外和国内的环境信息披露相关研究成果。第二部分分析了环境信息披露的必要性,主要从企业进行环境信息披露的理论基础和现实意义两个方面进行阐述。第三部分选取样本公司分析我国环境信息披露的现状,并探究其中存在的问题和原因。第四部分从制度规范、披露内容、披露模式等方面介绍美国、日本等发达国家的经验,并总结从中得出的启示。第五部分主要是在前文分析的基础上,结合我国国情和国际经验,对我国环境信息披露体系的构建提出了自己的看法。本文的主要创新点在于,以“披露原则-披露什么-怎样披露”为主线尝试构建了我国企业环境信息披露的框架,重点是提出了现阶段我国环境信息披露的内容应当包括环境财务信息和环境绩效信息,其中环境财务信息指企业在环境保护和环境治理工作过程中发生的可以用货币计量,能够在财务报表中加以列示的信息,包括资本化环境成本、费用化环境成本和环境收益;环境绩效信息是指无法用货币计量,通常需要用其他实物量单位计量的信息,这些信息不能够在财务报表中加以列示,但是它们更直观地反映了企业的环境效益,因此也是环境信息披露内容的重要组成部分。但是由于作者理论水平有限,本文只提出了现阶段环境财务信息应当披露环境成本和环境收益,并没有对环境资产和环境负债的会计确认和计量进行研究,这有待进一步加以研究和改进。
[Abstract]:With the sustained and rapid economic growth in China, environmental pollution and ecological destruction have become increasingly prominent. In recent years, haze weather, oil spill and other problems all over the country have put the effective solution of environmental problems on the new agenda. As an important part of social economy, enterprises inevitably pollute and destroy the ecological environment in the process of pushing forward the development of economy. In the context of the report of the 18th National Congress of the Communist Party of China, it is clear that enterprises should actively disclose environmental information against the background of vigorously promoting the construction of ecological civilization, which is a necessary measure for enterprises to fulfill their social responsibilities and practice green development. It is also a requirement for stakeholders to make relevant decisions. However, at present, the current situation of environmental information disclosure in enterprises in China is not optimistic. Although some enterprises have begun to disclose environmental information, there are still some problems, such as fewer disclosure enterprises, incomplete disclosure content and inconsistent disclosure mode, etc. Therefore, the study of environmental information disclosure has more important practical significance. This article mainly uses the comparative analysis method and inductive deduction method, first selects the sample company to carry on the overall analysis to our country enterprise in the environmental information disclosure process present situation and the existence question, then from the environmental information disclosure system standard, This paper summarizes and summarizes the mature experiences of the United States and Japan, and puts forward some suggestions on improving the present situation of the disclosure of environmental information in Chinese enterprises combined with the specific situation of our country and foreign experience. In this paper, the first part of the research background and significance of this paper, and introduce the research content and research methods. Then literature review is conducted to summarize and introduce the related research results of environmental information disclosure both at home and abroad. The second part analyzes the necessity of environmental information disclosure, mainly from the theoretical basis and practical significance of environmental information disclosure. In the third part, sample companies are selected to analyze the current situation of environmental information disclosure in China, and to explore the problems and reasons. The fourth part introduces the experience of the developed countries, such as the United States, Japan and so on. The fifth part is mainly based on the previous analysis, combined with China's national conditions and international experience, put forward their own views on the construction of environmental information disclosure system in China. The main innovation of this paper is that we try to construct the framework of environmental information disclosure in our country with the main line of "Disclosure principle-Disclosure what-how to disclose". The key point is to put forward that the contents of environmental information disclosure in China at present should include environmental financial information and environmental performance information, in which environmental financial information refers to what happens in the process of environmental protection and environmental management of enterprises can be measured in currency. Information that can be presented in the financial statements, including capitalized environmental costs, expensed environmental costs and environmental benefits; environmental performance information refers to information that cannot be measured in currency and usually needs to be measured in other units of physical quantity, These information can not be listed in the financial statements, but they reflect the environmental benefits of the enterprise more intuitively, so they are also an important part of environmental information disclosure. However, due to the limited theoretical level of the author, this paper only proposes that environmental financial information should disclose environmental costs and benefits at the present stage, and does not study the accounting recognition and measurement of environmental assets and liabilities. This needs to be further studied and improved.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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