化工企业环境会计信息披露的研究

目录

摘要 (1)

Abstract (2)

绪论 (3)

一相关概念 (3)

（一）环境会计概念 (3)

（二）环境会计信息披露的概念 (3)

二化工企业环境会计信息披露存在的问题 (4)

（一）缺乏独立自主的环境信息相关报告 (4)

（二）披露的环境会计相关信息没有可比性 (4)

（三）披露的环境会计信息没有经过权威鉴定 (5)

（四）化工企业环境会计信息披露的内容简单缺乏预测性 (5)

三化工企业环境会计信息披露存在问题的成因分析 (6)

（一）企业缺乏自主性，披露的环境会计信息内容不规范 (6)

（二）企业的环境会计信息内控制度不完善 (6)

（三）政府机构对企业的环境会计信息披露重视程度缺乏 (6)

（四）环境会计信息披露的相关法律法规不健全 (7)

四国外环境会计信息披露的借鉴经验与启示 (7)

（一）美国环境会计信息披露的经验借鉴 (8)

（二）日本环境会计信息披露的经验借鉴 (8)

（三）国外环境会计信息披露对我国的启示 (8)

五完善化工企业环境会计信息披露的对策分析 (9)

（一）规范化工企业环境会计信息披露的内容 (9)

（二）完善化工企业环境会计信息披露的内部控制制度 (9)

（三）政府方面应该加大重视程度并监管到位 (10)

（四）完善环境会计信息披露的相关法律法规 (10)

六结论 (11)

参考文献 (11)

致谢............................................. 错误!未定义书签。

摘要

随着我国经济发展迅速，人类在技术和科学方面有了巨大改变，但是这种发展对生态环境造成了极大地污染，阻碍了人类生存与经济的发展。环境污染问题日益增多，大部分与企业的日常生产经营活动有关。我国的企业主张先发展经济后治理污染，经济与环境之间的矛盾能否协调发展，成为了目前中国首要关注的问题。环境会计披露的信息成为解决经济发展与环境保护矛盾问题的重点分析要素。由于我国在环境会计信息披露上的滞后性，一系列的体系尚未成熟，环境会计信息披露质量差，披露意愿被动，整体环境会计信息披露不健全。环境污染问题离不开化工企业的日常生产经营活动，而化工企业是重污染企业之一，化工企业成为治污防污的重中之重，必须建立有效地披露体系。本文针对化工企业在信息披露上面显现的问题进行研究，有利于完善相关法律法规，具有现实意义。

关键词：化工行业；环境会计；信息披露

Abstract

With the rapid development of China's economy, human beings have made tremendous changes in technology and science, but this development has caused great pollution to the ecological environment and hindered human survival and economic development. The problem of environmental pollution is increasing day by day, mostly related to the daily production and operation activities of enterprises. China's enterprises advocate the development of economy before pollution control. Whether the contradiction between economy and environment can be coordinated development has become the primary concern of China at present. The information disclosed by environmental accounting has become the key analysis factor to solve the contradiction between economic development and environmental protection. Because of the lag of environmental accounting information disclosure in China, a series of systems are not mature, the quality of environmental accounting information disclosure is poor, the willingness to disclose is passive, and the overall environmental accounting information disclosure is not perfect. Environmental pollution can not be separated from the daily production and operation activities of chemical enterprises, and chemical enterprises are one of the heavy pollution enterprises. Chemical enterprises have become the top priority in pollution control and pollution prevention, and an effective disclosure system must be established. In this paper, the problems of information disclosure in chemical enterprises are studied, which is conducive to the improvement of relevant laws and regulations, and has practical significance.