發(fā)布時間：2018-04-20 03:42

  本文選題：環(huán)境會計 + 信息披露�。� 參考：《天津商業(yè)大學》2017年碩士論文

【摘要】：近年來,中國經(jīng)濟的快速崛起給我們帶來了極大的物質(zhì)享受,但伴隨而來的環(huán)境污染問題也是觸目驚心的。人們物質(zhì)生活水平不斷攀升,社會經(jīng)濟飛速發(fā)展在一定程度上是用我們賴以生存的自然環(huán)境換來的。環(huán)境污染事件層出不窮,其中大多數(shù)都是由于公司在生產(chǎn)經(jīng)營中不注重自身活動對于環(huán)境的影響造的。據(jù)統(tǒng)計,由企業(yè)經(jīng)營造成的環(huán)境污染占環(huán)境污染總數(shù)的80%。因此,引導企業(yè)協(xié)調(diào)生產(chǎn)經(jīng)營和環(huán)境保護之間的關(guān)系,成為現(xiàn)在必須要解決的問題。無論是作為政府、企業(yè)還是社會在促進經(jīng)濟發(fā)展和環(huán)境保護時,都離不開對環(huán)境會計信息的分析,所以環(huán)境會計也成為人們關(guān)注的焦點。相較于美國等發(fā)達國家,我國學者對于環(huán)境會計的研究剛剛開始,還沒有取得相對完整、成熟的研究成果,使得企業(yè)在環(huán)境信息的界定,環(huán)境會計核算及其信息披露上沒有可供參考的標準。國家相關(guān)部門以及證監(jiān)會為推動企業(yè)環(huán)境會計的發(fā)展采取了很多措施,但在實際操作中卻缺乏指導性。出于以上問題的考慮,研究環(huán)境會計能夠指導企業(yè)在實際操作中的具體應用。化工行業(yè)在2003年就被列為需要嚴格控制的重污染行業(yè),XA公司作為化工行業(yè)中發(fā)展較好,盈利較多的領(lǐng)軍企業(yè),不論從公司的發(fā)展規(guī)模,內(nèi)部人員配置以及經(jīng)濟實力和行業(yè)特點來說都有能力并且應當注意公司生產(chǎn)經(jīng)營與環(huán)境保護之間的關(guān)系,完成環(huán)境會計核算以及環(huán)境會計信息披露工作,為整個行業(yè)環(huán)境會計的應用和發(fā)展提供參考,因此本文對于XA公司環(huán)境會計問題的研究具有較強代表性。本文在寫作過程中吸收了前人優(yōu)秀的研究成果,闡述了研究環(huán)境會計的背景和意義以及國內(nèi)外的研究現(xiàn)狀,對環(huán)境會計相關(guān)理論進行了概述,重點關(guān)注XA公司在會計核算與環(huán)境事項相結(jié)合的過程中存在的問題,即環(huán)境會計理論應用于實踐過程中出現(xiàn)的問題,然后提出具有可操作性的符合XA公司具體情況的環(huán)境會計核算及披露框架,以期XA公司能夠?qū)h(huán)境事項反映在公司財務(wù)會計核算體系中。
[Abstract]:In recent years, the rapid rise of China's economy has brought us great material enjoyment, but the accompanying problem of environmental pollution is shocking. People's material living standard is rising constantly, and the rapid development of social economy is to some extent paid for by the natural environment on which we live. The environmental pollution events emerge in endlessly, most of them are caused by the company's not paying attention to the influence of its own activities on the environment. According to statistics, environmental pollution caused by business operations accounts for 80% of the total environmental pollution. Therefore, it is necessary to solve the problem of guiding enterprises to coordinate the relationship between production management and environmental protection. Whether as a government, enterprises or society, when promoting economic development and environmental protection, environmental accounting information can not be separated from the analysis, so environmental accounting has become the focus of attention. Compared with the developed countries such as the United States, the research on environmental accounting by Chinese scholars has just begun, and has not yet achieved relatively complete and mature research results, which makes enterprises define environmental information. There is no standard for reference in environmental accounting and information disclosure. The relevant departments and the CSRC have taken a lot of measures to promote the development of environmental accounting in enterprises, but lack of guidance in practice. In view of the above problems, the study of environmental accounting can guide the practical application of enterprises. In 2003, the chemical industry was listed as a heavy pollution industry in need of strict control as a leading enterprise with better development and more profit in the chemical industry, regardless of the development scale of the company. The internal staffing, economic strength and industry characteristics are capable and should pay attention to the relationship between the production and operation of the company and environmental protection, and complete the work of environmental accounting and environmental accounting information disclosure, This paper provides a reference for the application and development of environmental accounting in the whole industry, so this paper is representative of the research on environmental accounting of XA Company. In the process of writing, this paper absorbs the outstanding research achievements of predecessors, expounds the background and significance of the research on environmental accounting and the current research situation at home and abroad, and summarizes the relevant theories of environmental accounting. Focus on the problems that exist in the process of combining accounting and environmental matters in XA Company, that is, the problems in the application of environmental accounting theory in practice, Then, the paper puts forward an operable framework of environmental accounting and disclosure in accordance with the specific circumstances of XA Company, so as to enable XA Company to reflect environmental matters in the financial accounting accounting system of the company.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.7;F406.7;X196

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