江西铜业污染事件财务分析及启示

发布时间：2018-01-03 12:33

本文关键词：江西铜业污染事件财务分析及启示　出处：《上海交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的飞速发展，人们越来越认识到环境保护的重要性。环境一旦污染，则危害大、治理成本高且具有一定的不可逆性，这影响了经济的可持续发展，极大的危害了人们提高生活质量、经济与环境和谐发展的美好愿望。国家和政府采取了多项措施，尤其出台了大量的文件、标准和规范，防范和控制环境污染。然而，近年来我国环境污染事件不断，从松花江到汀江，从酸雨污染到血铅超标，环境污染事件不断冲击着人们的环保底线。仅2011年、2012年，就发生了康菲石油漏油等诸多触目惊心的污染事件。在诸多的环境污染事件和公司中，笔者选取了江西铜业污染事件进行剖析。涉事公司江西铜业是在冶金行业具有龙头地位的上市公司，其在行业中具有一定的代表性，对其分析、提出建议也具有一定的借鉴性。而作为上市公司公开的资料、较为完善的信息披露为分析江西铜业污染事件带来的影响提供了数据和事实依据。且江西铜业是一家最终由国资委控股的企业，对各项法律、法规、制度的执行力度相对较大、受政府和政策的影响也相对较多，对江西铜业进行研究，，能更好的折射出我国在企业管理、市场监管、法律法规制度的体系及其缺陷，为从事件的研究扩展到对面上制度的研究提供了逻辑基础。通过案例研究法、事件分析法等对涉事公司及污染事件进行剖析，一定程度上反映污染事件对公司及市场的影响，以此为基础，发现我国在法制建设、政府监管、企业管理和资本市场上的制度缺陷，并针对性的提出一些建议，为进一步完善制度、提升管理提供一定的借鉴。
[Abstract]:With the rapid development of China's economy, more and more people realize the importance of environmental protection. Environmental pollution is of great harm, once, the high cost of governance and is irreversible, which affects the sustainable development of economy, great harm to people and improve the quality of life and good wishes of the harmonious development of economy and environment. And the government has taken a number of measures, especially the introduction of a large number of documents, standards and norms, the prevention and control of environmental pollution. However, in recent years, China's environmental pollution incidents continue, from Songhua River to the Ting River, from acid rain pollution to exceed the standard of blood lead, environmental pollution incidents continue to impact people's environmental bottom line. Only in 2011, 2012. It happened ConocoPhillips and other shocking pollution events.
In many environmental pollution incidents and the company, the author selected the Jiangxi copper pollution incident. Jiangxi copper company is involved with a leading position in the metallurgical industry of the listed company, which is a representative in the industry, its analysis, suggestions also have some reference. As a publicly listed company the information, perfect information disclosure provides data and facts for the analysis of influence of Jiangxi copper pollution incident brings. And Jiangxi copper is an ultimately controlled by the SASAC enterprises, regulations on the law enforcement system, the relatively large impact of government and policy are also relatively more research in Jiangxi copper, can better reflect the market supervision in our country, enterprise management system and its defects of the system of laws and regulations, to provide from the event study is extended to the research on the system of the opposite The logical basis.
Through the case study method, event analysis method to analyze the companies involved and pollution incidents, to a certain extent, reflect the impact of pollution events on the company and the market, on this basis, China in the construction of the legal system, government supervision, enterprise management and capital market system defects, and put forward some suggestions in order to further improve the system, improve the management, to provide a reference.

【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X322;F233;F426.32

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