重污染行业上市公司环境会计信息披露的比较分析研究

摘要

目前环境问题日益严峻，重污染行业上市公司在其中扮演着举足轻重的角色。当前我国对于环境会计的研究仍处于初期探索阶段,基本理论和概念较为模糊,不能与实践相结合。因此,本文将对重污染行业上市公司的环境会计信息披露现状进行比较分析，研究其存在的问题并给出合理可行的建议和措施,从而健全我国环境会计信息披露。

本文选择的样本为部分重污染行业上市公司，通过分析比较其近三年的报表以及社会责任报告，总结了环境会计信息披露情况及相关核心问题，并对问题的成因进行进一步分析。最后从政府、企业和社会三个方面给出了我国环境会计信息披露标准化的方法手段，并对其未来发展给出了一些建议和展望。

关键词：环境会计；环境保护；信息披露；上市公司；重污染行业

ABSTRACT

Environmental problems have become increasingly severe, heavy polluting industries listed companies play an important role in it. At present, the research on environmental accounting in our country is still in the exploratory stage, and the basic concepts and theories are still vague, and can not be combined with practice. Therefore, this paper will study the heavy polluting industries listed companies in the environmental accounting information disclosure status, and to explore the existing problems and puts forward a series of reasonable and feasible suggestions to help improve the environmental accounting information disclosure in our country.

This paper chooses the heavy polluting industries listed companies as samples, through careful reading of Sample Firms for nearly three years of social responsibility report and accounting statements, summarized the status quo of environmental accounting information disclosure of petrochemical enterprises and related problems, and analyzed the main reasons for these problems. At last, the paper puts forward the countermeasures and measures for the environmental accounting information disclosure of Listed Companies in China from three aspects of government, enterprise and society, and gives some suggestions and prospects for the future environmental accounting information disclosure.

Key words: environment accounting；environmental protection；listed company；information disclosure ；heavy polluting industries

目录

摘要 (Ⅰ)

ABSTRACT........................................................ . II 一、文献综述..................................................... ..1（一）国外文献综述 (1)

（二）国内文献综述........................................... .. (2)

二、环境会计信息披露的理论概述................................... . .3（一）环境会计信息披露相关概述................................... .3 （二）环境会计信息披露的理论基础............................. . (4)

三、重污染行业上市公司环境会计信息披露现状................... (6)

（一）环境会计信息披露样本选取及分类......................... . (6)

（二）重污染行业上市公司会计信息披露的比较研究 (9)

四、重污染行业上市公司环境会计信息披露存在的问题及成因........ . (16)

（一）重污染行业上市公司环境会计信息披露存在的问题........... (16)

（二）重污染行业上市公司环境会计信息披露存在的问题的成因 (17)

五、重污染行业上市公司环境会计信息披露的建议... . (19)

六、结论与展望 (21)

参考文献...........................................................

致谢...............................................................