京津冀电力行业上市公司环境会计信息披露研究

发布时间：2018-01-17 01:23

本文关键词：京津冀电力行业上市公司环境会计信息披露研究　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,京津冀一体化的发展战略在不断推进,在加快区域经济的协同发展的过程中,频繁出现的雾霾灾害也在提醒我们环境治理也需要跨区协作。2016年12月,京津冀区域大气污染防治联合研究总体专家组发文称“单个城市自行采取措施难以达到治污控霾的效果,区域联防联控迫在眉睫。”2014年7月,《京津冀地区生态保护整体方案》的颁布为京津冀环境的联合治理提供了政策指引与保障。而电力是生产与生活所必需的基础能源,其产生仍然以火力发电为主,在此过程中排放出的三废等有害物质严重威胁到了生态环境健康发展,研究并改善该地区电力行业的环境会计信息披露问题有利于改善京津冀地区的环境。本文分七章对京津冀地区电力行业上市公司环境会计信息披露情况进行研究。第一章介绍研究背景与意义、国内外文献综述,说明本文研究内容与方法以及文章特色和创新点。第二章简要介绍环境会计信息披露的相关理论。第三章选取京津冀地区电力行业8家上市公司作为研究样本,查阅其年度财务报告、社会责任报告、年度环境报告、可持续发展报告等各种对外报告中披露的环境会计信息并进行统计分析。第四章指出披露中存在的问题及其成因。第五章借鉴了美国和日本环境会计信息披露的先进经验。第六章结合京津冀地区实际情况,提出改善环境会计信息披露情况的建议。第七章对全文进行总结,并指出分析不足及未来展望。
[Abstract]:In recent years, the development strategy of Beijing-Tianjin-Hebei integration is advancing continuously, in the process of accelerating the coordinated development of regional economy. The frequent occurrence of haze also reminds us that environmental governance also needs cross-regional collaboration. December 2016. Beijing, Tianjin and Hebei regional air pollution prevention and control joint expert group issued a paper, said: "individual cities to take measures to achieve the effect of pollution control haze control, regional joint prevention and control is imminent." July 2014. The promulgation of the overall plan for ecological protection in the Beijing-Tianjin-Hebei region provides policy guidance and protection for the joint management of the Beijing-Tianjin-Hebei environment, and electricity is the basic energy necessary for production and living. Thermal power generation is still the main generation in the process of the discharge of three wastes and other harmful substances seriously threaten the healthy development of the ecological environment. Studying and improving the environmental accounting information disclosure of electric power industry in this area is beneficial to improve the environment of Beijing-Tianjin-Hebei region. This paper studies the environmental accounting information disclosure of listed companies in power industry of Beijing-Tianjin-Hebei region in seven chapters. The first chapter introduces the background and significance of the research. Literature review at home and abroad. Chapter two briefly introduces the related theories of environmental accounting information disclosure. Chapter three selects 8 listed companies in the power industry of Beijing-Tianjin-Hebei region as the research sample. Refer to its annual financial report, social responsibility report, annual environmental report. Environmental accounting information disclosed in various external reports, such as sustainable development reports, and analyzed statistically. Chapter 4th points out the problems existing in disclosure and its causes. Chapter 5th draws lessons from the disclosure of environmental accounting information in the United states and japan. Advanced experience. Chapter 6th combined with the actual situation in Beijing-Tianjin-Hebei region. Chapter 7th summarizes the full text and points out the shortage of analysis and future prospects.
【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】：F426.61;F406.7;F832.51

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