發(fā)布時間：2018-05-14 22:42

  本文選題：鋼鐵業(yè)上市公司 + 環(huán)境會計信息　； 參考：《哈爾濱商業(yè)大學》2014年碩士論文

【摘要】：日益惡化的環(huán)境污染不僅阻礙了社會、經(jīng)濟的可持續(xù)發(fā)展,而且嚴重影響了人類賴以生存的生活環(huán)境。企業(yè)作為國民經(jīng)濟發(fā)展的重要細胞,盲目的追求經(jīng)濟利益而忽視生態(tài)環(huán)境保護是造成環(huán)境日趨惡化的重要原因,不斷優(yōu)化企業(yè)的生產(chǎn)經(jīng)營行為是當前必然選擇。鋼鐵類行業(yè)屬于第二產(chǎn)業(yè),其在我國工業(yè)產(chǎn)業(yè)中具有舉足輕重的地位,當前鋼鐵類行業(yè)環(huán)境污染問題比較突出,因此我們必須充分重視其生產(chǎn)經(jīng)營行為對環(huán)境的重要影響。環(huán)境會計信息披露是企業(yè)向外部傳遞環(huán)境經(jīng)營信息的重要方式和渠道,進一步規(guī)范企業(yè)環(huán)境會計信息披露內容及模式,有助于企業(yè)自覺改善不合理的生產(chǎn)經(jīng)營方式以及加強第三方監(jiān)督。目前,我國企業(yè)環(huán)境會計信息披露還未制定統(tǒng)一的可操作性規(guī)范,企業(yè)在實務操作方面還存在諸多不足,通過對我國鋼鐵業(yè)上市公司環(huán)境會計信息披露進行探索性研究,為制定相應規(guī)范提供依據(jù),不僅可以滿足企業(yè)與公眾的環(huán)保需要,而且為完善環(huán)境會計披露體系提供有益的幫助,為此研究有一定的現(xiàn)實與理論意義。 回顧與環(huán)境會計信息披露相關的國內外文獻,解析環(huán)境會計信息披露有關理論,運用定性和定量相結合的研究方法,對滬深兩市40家鋼鐵業(yè)上市公司的招股說明書、年報和環(huán)境報告書中披露的環(huán)境會計信息進行收集和統(tǒng)計分析,鋼鐵企業(yè)環(huán)境會計信息披露仍然存在如缺少獨立的環(huán)境會計報告、環(huán)境會計信息披露不全面且質量不高等問題,從缺少具備環(huán)境會計知識的企業(yè)會計人員和政府未能有效引導和支持等方面深入地分析原因,同時,借鑒美國和日本鋼鐵企業(yè)環(huán)境會計信息披露先進經(jīng)驗,最后,提出如培養(yǎng)具備環(huán)境會計知識的企業(yè)會計人員和健全鋼鐵企業(yè)環(huán)境會計信息披露監(jiān)督體系等切實可行的對策,使鋼鐵業(yè)上市公司環(huán)境會計信息披露更加規(guī)范,進一步提高鋼鐵企業(yè)環(huán)境會計信息質量,促進鋼鐵企業(yè)良性健康發(fā)展。
[Abstract]:The worsening environmental pollution not only hinders the sustainable development of society and economy, but also seriously affects the living environment on which human beings depend. As an important cell in the development of national economy, enterprises blindly pursue economic benefits while ignoring the ecological environment protection is the important cause of the worsening of the environment. It is inevitable to optimize the production and management behavior of enterprises. The iron and steel industry belongs to the secondary industry, which plays an important role in the industrial industry of our country. At present, the environmental pollution problem of the iron and steel industry is quite prominent, so we must pay full attention to the important influence of its production and management behavior on the environment. Environmental accounting information disclosure is an important way and channel for enterprises to transmit environmental management information to the outside, and further standardize the content and mode of environmental accounting information disclosure. It helps enterprises to improve irrational production and management and to strengthen third-party supervision. At present, the enterprise environmental accounting information disclosure in our country has not yet formulated the unified operational standard, the enterprise still has many deficiencies in the practical operation, through the exploratory research to our country steel industry listed company environmental accounting information disclosure, It can not only meet the environmental protection needs of enterprises and the public, but also provide useful help to improve the environmental accounting disclosure system. The research has some practical and theoretical significance. Reviewing the domestic and foreign literatures related to the disclosure of environmental accounting information, analyzing the relevant theories of environmental accounting information disclosure, and applying the research method of combining qualitative and quantitative methods, the prospectuses of 40 steel and iron listed companies in Shanghai and Shenzhen stock markets, The environmental accounting information disclosed in the annual report and the environmental report is collected and statistically analyzed. The environmental accounting information disclosure of iron and steel enterprises still exists such problems as the lack of independent environmental accounting report, the incomplete and low quality of environmental accounting information disclosure, etc. This paper deeply analyzes the reasons from the lack of enterprise accountants with environmental accounting knowledge and the government's failure to guide and support them effectively. At the same time, it draws lessons from the advanced experience of environmental accounting information disclosure in American and Japanese iron and steel enterprises. Finally, Some feasible countermeasures, such as cultivating enterprise accountants with environmental accounting knowledge and perfecting the supervision system of environmental accounting information disclosure in iron and steel enterprises, are put forward to make the disclosure of environmental accounting information of listed steel companies more standardized. We will further improve the quality of environmental accounting information in iron and steel enterprises and promote the sound and healthy development of iron and steel enterprises.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.31

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