煤炭行业环境会计信息披露研究

发布时间：2018-06-08 21:41

本文选题：煤炭行业 + 环境会计　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：近些年来,大气污染、气候反常等环境污染现象频频发生,以打破生态平衡为代价的粗放式发展模式造成的恶果已经逐渐显现。面临对生命健康的威胁,人们开始了对经济发展和环境保护两难命题的反思,环境保护日益得到社会各界的关注。作为社会经济的组成部分,各行各业都应该承担相应的社会责任,尤其是高污染行业。煤炭行业是我国现阶段的主导工业,对我国经济建设和发展有着举足轻重的地位,但也对生态环境产生了无法弥补的危害。环境会计信息披露,可以实现对煤炭行业应有环境成本的计量,评估企业真实的经营业绩,督促企业承担环境责任,促进行业转型升级,在实现煤炭行业可持续发展的同时,实现社会、经济以及生态的可持续发展。目前,我国煤炭行业环境会计信息披露仍存在诸多不足,需要加深对环境会计信息披露内容和形式等方面的理论和实务研究,不断完善环境会计信息披露体系。本文以煤炭行业为研究对象,按照概念界定与理论剖析、环境会计信息披露内容体系研究、现状及问题分析、提出建议的思路,研究目前环境会计信息披露存在的相关问题。首先,本文定义了研究涉及到的概念,梳理了环境会计信息披露理论依据,并对其可行性和必要性进行了深入剖析;其次,本文从披露目标及信息质量要求、基本内容、披露方式四个方面,深入分析和探讨了煤炭行业环境会计信息披露的内容体系;然后,运用统计分析的方法,从披露方式和内容两个角度研究了31家煤炭行业上市公司的环境会计信息披露现状,发现目前存在披露形式繁杂、披露内容不充分、披露信息质量不佳具有选择性、披露缺乏主动性、缺乏监管和问责等问题;最后,基于煤炭行业环境会计信息披露目前存在的问题,结合本文对其披露内容体系的研究,从理论、实务、监管和企业内部管理四个层面提出了针对性的建议。希望通过研究不断推进煤炭行业环境会计信息披露的完善,使环境会计信息披露的内容更加明确和丰富,披露的形式更加规范和统一,进一步提高环境会计信息披露的质量,促进煤炭行业的良性健康发展。
[Abstract]:In recent years, environmental pollution such as atmospheric pollution and climate anomaly have occurred frequently, and the adverse effects of extensive development model at the cost of breaking the ecological balance have gradually appeared. Faced with the threat to life and health, people began to reflect on the dilemma of economic development and environmental protection. As an integral part of social economy, all walks of life should bear the corresponding social responsibility, especially the high pollution industry. The coal industry is the leading industry in our country at the present stage, which plays an important role in the economic construction and development of our country, but it also causes irreparable harm to the ecological environment. The disclosure of environmental accounting information can realize the measurement of the environmental cost due to the coal industry, assess the true business performance of the enterprise, urge the enterprise to assume environmental responsibility, promote the transformation and upgrading of the industry, and realize the sustainable development of the coal industry at the same time, To realize the sustainable development of society, economy and ecology. At present, there are still many deficiencies in environmental accounting information disclosure in China's coal industry. It is necessary to deepen the theoretical and practical research on the contents and forms of environmental accounting information disclosure, and to continuously improve the environmental accounting information disclosure system. This article takes the coal industry as the research object, according to the concept definition and the theory analysis, the environmental accounting information disclosure content system research, the present situation and the question analysis, puts forward the suggestion thought, studies the present environmental accounting information disclosure existence correlation question. First of all, this paper defines the concepts involved in the study, combs the theoretical basis of environmental accounting information disclosure, and analyzes its feasibility and necessity. Secondly, from the disclosure objectives and information quality requirements, the basic content, Four aspects of disclosure mode, in-depth analysis and discussion of the coal industry environmental accounting information disclosure content system; then, the use of statistical analysis method, This paper studies the current situation of environmental accounting information disclosure of 31 listed companies in coal industry from the perspectives of disclosure mode and content. It is found that the disclosure forms are complex, the disclosure content is not sufficient, and the quality of disclosure information is not good. Finally, based on the current problems of environmental accounting information disclosure in coal industry, combined with the study of the content system of disclosure, from theory, practice, Four levels of supervision and internal management of enterprises put forward targeted recommendations. We hope to continuously promote the improvement of environmental accounting information disclosure in coal industry through research, so as to make the content of environmental accounting information disclosure clearer and richer, the form of environmental accounting information disclosure more standardized and unified, and further improve the quality of environmental accounting information disclosure. To promote the healthy development of the coal industry.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.21

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