中国石油环境会计信息披露状况与模式研究

发布时间：2018-10-12 08:59

【摘要】：近年来我国经济发展与环境的矛盾日益突出,环境问题已经成为我们亟待解决的难题。随着政府对环境保护的重视和环保法规的建立健全,公司也对环境保护工作更加重视,不断加强环保教育和环境治理力度,努力实现公司效益和环境保护双赢。本文将系统阐述中国石油环境会计信息披露状况与模式的研究,提出存在的问题,并加以完善。本文在环境会计信息披露相关理论的基础上,采用规范理论分析和案例应用分析相结合的方法,通过分析中国石油环境会计信息披露的状况,发现在环境会计信息披露模式上存在的问题,进而通过与埃克森公司、壳牌公司在披露内容和披露模式上的对比,找出与国外石油公司的披露的差距。通过学习国外石油公司的经验与模式,完善中国石油环境会计信息披露,构建出更科学的中国石油环境会计信息披露模式。本文从中国石油的环境会计信息披露模式问题以及改进方法入手进行分析研究,这对于改进中国石油的环境会计信息披露模式具有一定的指导意义,并为其他公司提供参考。
[Abstract]:In recent years, the contradiction between economic development and environment has become increasingly prominent, environmental problems have become a difficult problem to be solved. With the attention of the government to environmental protection and the establishment of environmental protection laws and regulations, the company also pays more attention to the environmental protection work, strengthens the environmental protection education and environmental management, and strives to realize the win-win situation of the company's benefit and environmental protection. This paper will systematically expound the research on the state and mode of environmental accounting information disclosure in China, put forward the existing problems, and perfect them. On the basis of the related theories of environmental accounting information disclosure, this paper adopts the method of combining normative theory analysis and case application analysis to analyze the situation of environmental accounting information disclosure in China. By comparing with Exxon and Shell in the disclosure of environmental accounting information, this paper finds out the gap between the disclosure of environmental accounting information and that of foreign oil companies. By studying the experience and mode of foreign oil companies, we can perfect the disclosure of China petroleum environmental accounting information, and construct a more scientific model of Chinese petroleum environmental accounting information disclosure. This paper analyzes and studies the environmental accounting information disclosure mode of PetroChina and its improvement methods, which has certain guiding significance for improving the environmental accounting information disclosure mode of PetroChina, and provides reference for other companies.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.22

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