我国重污染行业上市公司环境会计信息披露探讨

发布时间：2018-05-05 05:12

本文选题：重污染行业 + 上市公司　；参考：《江西财经大学》2013年硕士论文

【摘要】：人类社会的发展在技术和科学的快速发展下取得了伟大的成就，尤其是在物质方面。但这种发展成果在很大程度上由过度地消耗自然资源和人们过度对环境的污染损害所引起。人类在生产经营活动中对资源的使用没有任何限制，污染物的随意排放导致环境的恶化日益严重。逐渐恶化的生态环境和环境污染的增加，也促使人们逐渐思考应当如何解决当前的环境状况，并且对环保的重视程度越来越高。作为一个创新的企业会计科目和现代会计理论的聚焦，环境会计信息披露的发展才刚刚开始。而我国是一个工业大国，由于没有普及环保知识，使得工厂对环境资源过度开发，导致了环境和生态的不断恶化，而这些已经严重影响了国民生活和经济发展。所以，保护环境、实施可持续发展已发展为我国在环境保护方面的首要目标。企业尤其是环境污染严重的企业对环境问题负有主要责任，必须在环境保护的过程中起到关键作用。我国从上世纪90年代才开始对环境会计进行研究，在环境会计问题方面还处于摸索阶段，基本概念和理论仍然比较模糊，并不能有效地结合到实践中来，，使得企业的环境会计信息披露在内容和格式方面没有统一的规范，也毫无规则可循，因此当前还需要加强对这方面的研究来指导实践工作。基于上述情况，本文选择将重污染行业上市公司的环境会计信息披露作为研究课题，概括了我国企业环境会计信息披露取得的成果，找出与国外公司存在的差距，并就如何发展和改善环境会计信息披露提出一系列可行的意见和措施，帮助完善我国的环境会计信息披露。首先，本文详细描述了环境会计信息披露的有关概念、目标、特征、基本原则和理论基础，将环境会计信息披露定义为企业环境行为和环境工作及其财务影响的信息，将其目标分为基本目标和具体目标两个层次，将其特征分为综合性、多样性、针对性和时间复合型等四个特征，阐述了环境会计信息披露的相关性原则、可靠性原则、可理解性原则和强制与自愿相结合原则等四个原则及可持续发展理论、社会责任理论、信息不对称理论和利益相关者理论等四个理论基础，这些概念和理论的描述，为后文分析我国重污染上市公司环境会计信息披露的特点、问题及相应的对策奠定了基础。其次，文章探讨了我国上市公司环境会计信息披露的内容及方式，其中环境会计信息披露的内容包括：企业环境政策，其他环境支出，环保投资，环保拨款、补贴与税收减免，ISO等环境相关认证，排污费，资源税、资源补偿费，诉讼、罚款、赔偿与奖励，绿化费等；其形式具有多样性：可以有定性的信息和定量的信息，也可以有货币信息和以实物、技术等指标表示的非货币信息。并总结出我国环境会计信息披露的不足和产生的原因：存在的问题包括环境会计信息披露的程度较低、环境会计信息披露的内容不全面、环境会计信息披露的形式不规范、环境会计信息披露缺乏一致性、环境会计信息披露主要反映的是历史性信息等五个方面，产生的原因包括企业领导层对环境会计信息披露的重视程度不够、企业社会责任观的缺失、企业会计工作人员的素质不高、强制性的法律法规和会计准则不完善、利益相关者对环境会计信息的需求度不高、缺乏对环境会计信息的第三方审计等六个方面。再次，本文以美国埃克森美孚公司对环境会计信息披露的作法为例，总结出美国的环境会计信息披露具有企业环境会计信息披露的内容和形式较为规范、企业管理层对环境会计信息披露的重视程度较高、政府制定的环境会计法律法规较为全面、环境会计信息的第三方审计较为严格、企业和社会公众的环保意识较强等经验。最后，文章提出应从加强重污染上市公司的环境会计信息披露的内部控制、完善我国环境法律法规体系和相关准则的制定、加强环境会计信息披露的审计与监督、提高全社会的环保意识及对环境信息披露必要性的认识四个层面对我国重污染上市公司环境会计信息披露的规范提出完善的措施。
[Abstract]:The development of human society has made great achievements in the rapid development of technology and science, especially in material aspects. However, this development result is largely caused by excessive consumption of natural resources and the excessive pollution damage to the environment by people. The deterioration of the environment is becoming more and more serious. The worsening ecological environment and the increase of environmental pollution have also prompted people to think about how to solve the current environmental situation, and to pay more attention to environmental protection. As an innovative enterprise accounting department and modern accounting theory, environmental accounting letters are focused. The development of interest disclosure has just begun. China is a big industrial country. Because of the lack of knowledge of environmental protection, the overexploitation of environmental resources in factories has led to the deterioration of the environment and ecology. These have seriously affected the national life and economic development. Therefore, the protection of the environment and the implementation of sustainable development have developed into our country in the ring. The primary goal of border protection.
Enterprises, especially enterprises with serious environmental pollution, have the main responsibility for environmental problems and must play a key role in the process of environmental protection. China began to study environmental accounting only in the 90s of last century. It is still in the exploratory stage of environmental accounting. The basic concepts and theories are still relatively vague and can not be effective. Combining with practice, the disclosure of environmental accounting information in the enterprise has no uniform standard and no rules to follow. Therefore, it is necessary to strengthen the research on this aspect to guide the practice. Based on the above situation, this paper chooses the environmental accounting information disclosure of the listed companies in heavy pollution industry as a study. This paper summarizes the achievements of environmental accounting information disclosure in Chinese enterprises, finds out the gap with foreign companies, and puts forward a series of feasible suggestions and measures on how to develop and improve environmental accounting information disclosure, so as to help improve the disclosure of environmental accounting information in our country.
First, this paper describes the relevant concepts, objectives, features, basic principles and theoretical foundations of environmental accounting information disclosure. The disclosure of environmental accounting information is defined as the information of the environmental behavior and environmental work and its financial impact, and its objectives are divided into two levels, the basic target and the body target, and their characteristics are divided into comprehensive and diverse characteristics. The four characteristics, such as sex, pertinence and time complex, expounded the correlation principle of environmental accounting information disclosure, the principle of reliability, the principle of comprehensibility and the principle of combining compulsion and voluntariness, four principles, the theory of sustainable development, the theory of social responsibility, the theory of information asymmetry and the theory of stakeholder theory, and so on, these four theoretical bases. The description of the concept and theory lays the foundation for the analysis of the characteristics, problems and corresponding countermeasures of the environmental accounting information disclosure of the heavily polluted listed companies in China. Secondly, the article discusses the contents and ways of the disclosure of environmental accounting information in the listed companies of our country. The contents of the disclosure of environmental accounting include the environmental policy of the enterprise and the others. Environmental expenditure, environmental investment, environmental protection appropriations, subsidies and tax relief, ISO and other environmental related certification, sewage charges, resource taxes, resource compensation fees, litigation, fines, compensation and reward, greening fees, and so on; its form is diverse: it can have qualitative information and quantitative information, and can also have monetary information and such indicators as objects, technology and other indicators. It also summarizes the shortage and causes of environmental accounting information disclosure in China: the existing problems include low degree of disclosure of environmental accounting information, incomplete disclosure of environmental accounting information, unstandardized forms of environmental accounting information disclosure, lack of consistency in environmental accounting information disclosure, and disclosure of environmental accounting information. It mainly reflects the five aspects of historical information, such as the lack of attention to the disclosure of environmental accounting information, the lack of corporate social responsibility, the poor quality of the enterprise accounting staff, the imperfections of mandatory laws and regulations and accounting standards, and the demand for environmental accounting information by the stakeholders. Six aspects of the third party audit of environmental accounting information are not high. Thirdly, this paper, taking the practice of environmental accounting information disclosure of the United States Exxon Mobil Corp as an example, concludes that the disclosure of environmental accounting information in the United States has a relatively standardized content and form of enterprise environmental accounting information disclosure, and the enterprise management is responsible for the environmental accounting letter. The interest disclosure has a high degree of attention, the environmental accounting laws and regulations formulated by the government are more comprehensive, the third party audit of environmental accounting information is more strict, the enterprise and the public are more aware of environmental protection. Finally, the article proposes to strengthen the internal control of the environmental accounting information disclosure of the heavily polluted listed companies and improve the environment of our country. The establishment of legal system and relevant standards, strengthening the audit and supervision of environmental accounting information disclosure, improving the awareness of environmental protection of the whole society and the understanding of the necessity of environmental information disclosure are four layers to put forward and perfect measures to standardize the disclosure of environmental accounting information in the heavily polluted listed companies in China.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234;F275

【参考文献】