發(fā)布時間：2018-01-28 03:47

  本文關(guān)鍵詞： 環(huán)境會計(jì) 有色金屬行業(yè) 信息披露　出處：《東北師范大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：我國市場經(jīng)濟(jì)體制尚不健全，與西方發(fā)達(dá)國家的企業(yè)相比，在環(huán)境會計(jì)信息的披露上有相當(dāng)大的差距。對于資源緊缺的國家而言，在經(jīng)濟(jì)發(fā)展中，環(huán)境問題與資源開發(fā)問題是相互矛盾的。近些年為了發(fā)展經(jīng)濟(jì)，對資源進(jìn)行肆意開采，進(jìn)而造成環(huán)境嚴(yán)重惡化。為建設(shè)環(huán)境友好型社會和發(fā)展低碳經(jīng)濟(jì)，我國政府提出了可持續(xù)的科學(xué)發(fā)展觀。在黨的“十六大”政策中已經(jīng)將環(huán)境會計(jì)放到相當(dāng)高的高度上來，這一做法收到了國內(nèi)學(xué)術(shù)界、理論界乃至實(shí)務(wù)界的高度認(rèn)可，努力開拓環(huán)境會計(jì)理論的實(shí)踐意義。 在促進(jìn)經(jīng)濟(jì)發(fā)展的同時關(guān)注環(huán)境污染問題，這樣能使經(jīng)濟(jì)發(fā)展步入健康穩(wěn)定的道路上。環(huán)境會計(jì)理論是以環(huán)境理論與經(jīng)濟(jì)理論為指導(dǎo)思想的，是與經(jīng)濟(jì)發(fā)展不相矛盾的。環(huán)境會計(jì)信息披露作為環(huán)境會計(jì)的重要內(nèi)容，將促使企業(yè)在關(guān)注經(jīng)濟(jì)效益的同時關(guān)注環(huán)境效益，對會計(jì)理論和經(jīng)濟(jì)體制的完善都具有重大的意義。我國環(huán)境污染的主要行業(yè)之一就是有色金屬企業(yè)，隸屬該行業(yè)的企業(yè)必須對環(huán)境活動進(jìn)行單獨(dú)的信息披露并納入到企業(yè)的會計(jì)核算體系中，承擔(dān)好治理環(huán)境污染的重大責(zé)任。與此同時有色金屬行業(yè)在我國地位顯赫，同時也作為我國的污染行業(yè)之一，有色金屬行業(yè)的健康發(fā)展引起了社會的廣泛關(guān)注，基于此本文針對我國有色金屬行業(yè)上市公司的環(huán)境會計(jì)信息披露進(jìn)行研究，具有現(xiàn)實(shí)意義。 本文一共分為五個部分。第一部分為緒論，主要介紹了研究背景、研究意義、研究框架等內(nèi)容。第二部分為文獻(xiàn)綜述，對國內(nèi)外的研究現(xiàn)狀進(jìn)行了詳細(xì)的評述。第三部分為環(huán)境會計(jì)信息披露概述，，環(huán)境會計(jì)基本內(nèi)容、環(huán)境會計(jì)信息披露的經(jīng)濟(jì)學(xué)理論。第四部分為我國有色金屬行業(yè)上市公司環(huán)境會計(jì)信息披露現(xiàn)狀的實(shí)證分析，通過對招股說明書、2008至2010年年報(bào)及社會責(zé)任報(bào)告中環(huán)境會計(jì)信息披露的總體情況進(jìn)行具體分析和總結(jié)，并指出，我國的有色金屬行業(yè)上市公司環(huán)境會計(jì)信息披露中存在的一些問題。第五部分為研究結(jié)論和政策建議。 本文深入細(xì)致的從國內(nèi)外環(huán)境會計(jì)信息披露的研究發(fā)展情況出發(fā)，收集整理了我國有色金屬行業(yè)上市公司環(huán)境會計(jì)信息披露材料，從多個角度分析對其分析，以總結(jié)出有針對性和有依據(jù)的結(jié)論，并提出了相應(yīng)的對策與建議。
[Abstract]:China's market economy system is not perfect, compared with the western developed countries, there is a considerable gap in the disclosure of environmental accounting information. For countries with scarce resources, it is in the process of economic development. Environmental problems and resource development are contradictory. In recent years, in order to develop the economy, the wanton exploitation of resources, resulting in serious deterioration of the environment, for the construction of an environmentally friendly society and the development of low-carbon economy. Our government has put forward the sustainable scientific development view. In the policy of the 16th National Congress of the Communist Party of China, environmental accounting has been put on a rather high level, which has been received by the domestic academic circles. The theoretical circle and even the practice circle highly approve, diligently develops the environmental accounting theory the practice significance. Environmental accounting theory is guided by environmental theory and economic theory. As an important part of environmental accounting, environmental accounting information disclosure will urge enterprises to pay attention to economic benefits and environmental benefits at the same time. It is of great significance for the improvement of accounting theory and economic system. Non-ferrous metal enterprises are one of the main industries of environmental pollution in China. Enterprises belonging to the industry must disclose the environmental activities separately and incorporate them into the accounting system of the enterprises. At the same time, the status of non-ferrous metal industry in China is prominent, but also as one of the pollution industries in China, the healthy development of non-ferrous metal industry has caused widespread concern in society. Based on this, it is of practical significance to study the environmental accounting information disclosure of listed companies in China's nonferrous metals industry. This paper is divided into five parts. The first part is the introduction, mainly introduces the research background, research significance, research framework and so on. The second part is the literature review. The third part is an overview of environmental accounting information disclosure, the basic content of environmental accounting. The economic theory of environmental accounting information disclosure. Part 4th is an empirical analysis of the current situation of environmental accounting information disclosure of listed companies in China's non-ferrous metals industry, through the prospectus. From 2008 to 2010, the general situation of environmental accounting information disclosure in the annual report and social responsibility report was analyzed and summarized, and pointed out. Some problems in the disclosure of environmental accounting information of listed companies in China's nonferrous metals industry. Part 5th is the conclusion of the research and policy recommendations. Starting from the research and development of environmental accounting information disclosure at home and abroad, this paper collects and collates the environmental accounting information disclosure materials of listed companies in China's non-ferrous metal industry, and analyzes it from many angles. In order to sum up the pertinence and basis conclusion, and put forward the corresponding countermeasures and suggestions.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F406.72;F426.32;F832.51

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