發(fā)布時間：2018-03-20 23:45

  本文選題：煤炭行業(yè)　切入點(diǎn)：公司治理　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國的空氣污染越來越嚴(yán)重,國家開始采取相應(yīng)措施來治理環(huán)境。污染行業(yè)排放污染物是造成空氣污染的主要原因,污染行業(yè)主要包括化工、塑料、煤炭等,我國煤炭企業(yè)不單單是必不可少的能源企業(yè),還是我國環(huán)境污染的主要來源。盡管國家采取相應(yīng)措施進(jìn)行霧霾治理,重申企業(yè)應(yīng)當(dāng)注重在生產(chǎn)和經(jīng)營過程中的環(huán)境保護(hù),但是鑒于沒有出臺具體的法律法規(guī),因此煤炭行業(yè)在開采使用過程之中對于生態(tài)環(huán)境所造成的污染危害并沒有通過環(huán)境會計(jì)信息披露出來。由于公司治理對環(huán)境會計(jì)信息的披露會造成一定的影響,因此論文便針對煤炭企業(yè)在環(huán)境質(zhì)量以及環(huán)境會計(jì)信息披露之間的關(guān)系進(jìn)行深入的研究分析,希望通過強(qiáng)化公司治理改善我國煤炭企業(yè)環(huán)境會計(jì)信息披露質(zhì)量,為有關(guān)職能環(huán)保部門提供環(huán)境保護(hù)措施及參考作用。論文在查閱國內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,從可持續(xù)發(fā)展理論以及公司治理和環(huán)境會計(jì)披露信息不對稱等理論來分析有關(guān)企業(yè)環(huán)境會計(jì)信息和公司治理之間的關(guān)系。經(jīng)過系統(tǒng)的分析發(fā)現(xiàn),公司治理將會影響到環(huán)境會計(jì)信息的披露。并以P煤炭企業(yè)為例,分析P煤炭企業(yè)公司治理與環(huán)境會計(jì)信息的關(guān)系以及P煤炭企業(yè)當(dāng)前在環(huán)境治理方面的狀況和有關(guān)企業(yè)環(huán)境會計(jì)信息的披露情況,根據(jù)具體的研究成果來進(jìn)行企業(yè)環(huán)境會計(jì)信息披露所存在的問題,對P煤炭企業(yè)從公司治理和環(huán)境會計(jì)信息披露兩個方面提出合理化建議,從公司治理角度,P煤炭企業(yè)應(yīng)完善董事會制度,提高獨(dú)立董事的獨(dú)立性,同時強(qiáng)化監(jiān)事會的監(jiān)督作用;在企業(yè)的環(huán)境會計(jì)信息披露方面,要不斷的提升有關(guān)P煤炭企業(yè)的環(huán)境會計(jì)信息的披露情況以及環(huán)境會計(jì)信息披露系統(tǒng)的完善,從而進(jìn)一步的提升內(nèi)部管理制度,通過培訓(xùn)等方式來提升職工的綜合素質(zhì),保證P煤炭企業(yè)的環(huán)境會計(jì)信息披露水平,為煤炭行業(yè)的環(huán)境會計(jì)信息披露提出有效性的建議。
[Abstract]:In recent years, air pollution in our country has become more and more serious, and the state has begun to take corresponding measures to control the environment. Pollution industries mainly include chemical industry, plastics, coal and so on. China's coal enterprises are not only indispensable energy enterprises, but also the main sources of environmental pollution in China. Although the state has taken appropriate measures to deal with haze, it is reiterated that enterprises should pay attention to environmental protection in the process of production and operation. But in the absence of specific laws and regulations, Therefore, the pollution hazards caused by the coal industry to the ecological environment in the process of mining and using have not been disclosed through environmental accounting information. As the disclosure of environmental accounting information by corporate governance will have a certain impact, Therefore, the paper makes in-depth research and analysis on the relationship between environmental quality and environmental accounting information disclosure of coal enterprises, hoping to improve the quality of environmental accounting information disclosure of coal enterprises in China through strengthening corporate governance. To provide environmental protection measures and reference for the relevant functional environmental protection departments. The relationship between corporate environmental accounting information and corporate governance is analyzed from the theory of sustainable development and asymmetric information disclosure of corporate governance and environmental accounting. Corporate governance will affect the disclosure of environmental accounting information. This paper analyzes the relationship between corporate governance and environmental accounting information in P coal enterprise, the current situation of environmental governance and disclosure of environmental accounting information in P coal enterprise. According to the specific research results to carry out the problems existing in the disclosure of environmental accounting information in enterprises, the paper puts forward some reasonable suggestions for P coal enterprises from two aspects: corporate governance and environmental accounting information disclosure. From the perspective of corporate governance, coal enterprises should improve the board of directors system, improve the independence of independent directors, and strengthen the supervisory role of the board of supervisors. To continuously improve the disclosure of environmental accounting information and the improvement of environmental accounting information disclosure system in P coal enterprises, so as to further enhance the internal management system and improve the comprehensive quality of workers through training and other means. To ensure the level of environmental accounting information disclosure in P coal enterprises, and put forward some effective suggestions for environmental accounting information disclosure in coal industry.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.21;F406.7

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