我国石化行业上市公司环境会计信息披露研究

发布时间：2018-03-26 11:26

本文选题：石化行业　切入点：上市公司　出处：《首都经济贸易大学》2017年硕士论文

【摘要】：当今社会,大部分企业的发展在短期内无法摆脱对资源及环境的依赖,这意味着企业能够维持正常经营的必要条件是较好的自然环境,这也意味着上市公司肩负环境保护这一社会责任。披露环境会计信息可以警示企业更加关注经营过程中对环境所造成的积极或者负面影响。此外,对外披露环境会计信息也能够将企业目前的与环境相关的情况及时传递给社会公众及其他利益相关者,从而加强社会公众及其他利益相关者对企业环境活动的关注。目前,我国证监会已强制要求重污染行业披露环境会计信息,很显然,石化行业属于重污染行业。尽管我国目前法律法规越来越重视规范重污染行业环境会计信息披露,然而石化行业的环境会计信息披露依然存在许多问题待解决,例如所披露的环境会计信息不完善、缺乏可靠性及可比性、信息披露的方式较为分散等。因此,本文将对我国石化行业上市公司2013年至2015年的环境会计从披露数量、方式、描述形式及内容等方面进行统计,总结目前石化企业环境会计信息披露存在的问题,并剖析具体问题产生的原因,最终对石化企业环境会计信息披露提出完善建议。本文首先阐述研究背景与意义,对国内外的研究现状进行回顾与综述。其次,本文将阐述环境会计的概念以及委托代理理论、利益相关者理论、可持续发展理论;其次,本文又阐述了环境会计的概念与委托代理理论、利益相关者理论及可持续发展理论;其次,以我国沪深两市上市的石化企业作为样本,统计了近三年石化行业环境会计信息披露的方式与内容,并归集我国目前实施的与环境会计信息披露相关的法律法规,分析总结我国石化企业环境会计信息披露存在的问题并提出具体的改善建议;最后,通过具体分析S公司2015年所披露的环境会计信息,总结S公司目前环境会计信息披露存在的问题,提出了针对性建议以此来完善S公司环境会计信息披露。
[Abstract]:In today's society, the development of most enterprises can not get rid of the dependence on resources and environment in the short term, which means that the enterprise can maintain the normal operation of the necessary conditions is a good natural environment, this also means that the listed companies have the social responsibility of environmental protection. Environmental accounting information disclosure can warn the enterprises pay more attention to positive or negative impact on business in the process of environment. In addition, the foreign environmental accounting information disclosure can be related with the environment enterprise present situation timely delivery to the public and other stakeholders, so as to strengthen the public and stakeholders on the activities of the enterprise environment. At present, China's Securities Regulatory Commission has required heavy pollution the industry of environmental accounting information disclosure, obviously, the petrochemical industry is heavily polluting industries. Although China's current laws and regulations are more and more attention to the standard of heavy pollution Dyeing industry environmental accounting information disclosure, however, the environmental accounting information disclosure of the petrochemical industry there are still many problems to be solved, such as environmental accounting information disclosure is not perfect, lack of reliability and comparability of the information disclosure mode is more dispersed. Thus, the environmental accounting in listed companies from 2013 to 2015 on China petrochemical industry from the disclosure of the number, description, form and content and other aspects of statistics, summed up the current problems of environmental accounting information disclosure of petrochemical enterprises, and to analyze the reasons of specific problems, finally puts forward some suggestions on the environmental accounting information disclosure of petrochemical enterprises. This paper first describes the research background and significance, research status at home and abroad were reviewed review. Secondly, this article will elaborate the concept of environmental accounting and principal-agent theory, stakeholder theory, sustainable development theory; secondly, the This paper elaborated the concept of accounting environment and the principal-agent theory, the theory of sustainable development and stakeholder theory; secondly, the Shanghai and Shenzhen two listed petrochemical enterprises as the sample statistics, nearly three years of petrochemical industry of the environmental accounting information disclosure mode and content, and to set the implementation of China's current disclosure laws and regulations related to the environmental accounting information, analysis and summary of accounting information of China's petrochemical enterprises to disclose environmental problems and put forward specific improvement suggestions; finally, through a detailed analysis of the environmental accounting information disclosure by S company in 2015, the total S company environmental accounting information disclosure problems, and puts forward some corresponding suggestions in order to improve the environment the accounting information disclosure of the S company.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7;F832.51

【参考文献】