环境会计信息披露硕士论文范文（部分节选）

环境会计信息披露硕士论文范文（部分节选）-----环境会计信息披露研究--以紫金矿业为例

摘要

企业的生产经营促进了经济发展，提高了人们物质生活水平，但同时企业也成为了环境污染问题的主要源头。近年来，资源枯竭、环境污染问题越来越严重，人们逐渐意识到牺牲环境来换取经济增长是不可取的。2010年环保部列出16类重污染行业，提出此类上市公司应当定期发布环境报告，披露污染物排放、环境管理等信息。由于采矿活动会破坏周围环境，造成水污染、空气质量下降等问题，采矿业被列为重污染行业，许多国家对采矿业有严格的环境保护、恢复地表状态等规定，对其污染物的排放也有控制标准，传统会计核算和信息披露对于公司环境信息无法进行准确的核算和列报，在这种情况下，环境会计逐渐得到重视。环境会计信息披露是环境会计工作的最终成果，是企业向信息使用者传递与环保相关信息的重要途径，也为政府部门的监管提供依据。

我国对环境会计的理论研究取得了一定的成果，但目前还未形成规范、可操作的准则和信息披露制度，企业对外公布的环境相关信息存在诸多问题。本文选择紫金矿业为案例，结合该企业所处的有色金属矿采选行业总体情况分析，主要从披露方式、披露内容和披露形式几个方面对环境会计信息披露现状进行研究，探究其存在的问题及问题的成因，再结合美国和日本的经验，主要从政府和监管机构层面对相关制度政策完善提出改进建议，同时也从企业和社会公众层面提出一些建议。希望本文能为研究采矿业甚至整个重污染行业环境会计信息披露提供一定的借鉴意义，也希望我国企业能增强环保意识，在关注经济效益的同时也注重环境效益，促进经济和环境的可持续发展。

关键词：环境会计；信息披露；采矿业

Abstract

While the production and operation of enterprises has improved people's living standards and promoted economic development, it has also become a major source of environmental pollution problems. In recent years, the problems of resources exhaustion and environmental pollution become increasingly severe, people have gradually realized that it is not advisable to seek economic growth at the expense of the environment. In 2010, the Ministry of Environmental Protection listed 16 types of heavy pollution industry and proposed that such listed companies should regularly release environmental reports that disclose information about pollutant emissions, environmental management, etc. The mining industry is classified as a heavy pollution industry. Many countries have added strict regulations on environmental protection, restoration of surface morphology and discharge of pollutants. Traditional accounting and information disclosure standards cannot accurately calculate and convey the environment information of the company. Under such circumstances, the public have given more attention to environmental accounting. Environmental accounting information disclosure is the final result of environmental accounting. It is an essential way for enterprises to deliver environmental information to information users, and it also provides evidences for the supervision of government department.

China has made several achievements in theoretical research on environmental accounting, but it has not yet formed a standardized and available standards and information disclosure systems. Nevertheless, there are still many problems in the environment-related information published by enterprises. This paper takes Zijin Mining as a case, combined with the statistical analysis of general situation of the non-ferrous metal ore mining industry, summarizing the disclosure situation of environmental accounting information based on disclosure carrier and content to explore the existing problems and causes of the problems. Learning from the experience of the US and japan, the government and regulatory agencies should be

responsible for in the improvement of relevant system and policy. Besides, the corporates and the public should also play their role. It is hoped that this article can provide some reference for the study of environmental accounting information disclosure, and Chinese enterprises can enhance their awareness of environmental protection, pay attention to environmental benefits as well as economic benefits, and promote sustainable economic and environmental development.

Key words: Environmental accounting; Information disclosure; Mining industry

目录

1.绪论1

1.1研究背景和研究意义1

1.1.1研究背景1

1.1.2研究意义2

1.2国内外文献综述4

1.2.1国外研究综述4

1.2.2国内研究综述5

1.2.3文献评述6

1.3研究内容与研究方法7

1.3.1研究思路与研究内容7

1.3.2研究方法8

1.4预计贡献8

2.理论概述10

2.1环境会计和环境会计信息披露概述10

2.1.1环境会计和环境会计信息10

2.1.2环境会计信息披露形式11

2.1.3环境会计信息披露方式11

2.1.4环境会计信息披露内容11

2.2环境会计信息披露的理论基础12

2.3我国环境会计信息披露相关制度13

2.3.1我国现行环境保护相关法律13

2.3.2上市公司环境信息披露相关制度15

2.4美日环境会计信息披露经验16

2.4.1美国环境会计信息披露经验16

2.4.2日本环境会计信息披露经验17

3.有色金属矿采选行业环境会计信息披露现状19

3.1行业环境会计信息披露方式19

3.2行业环境会计信息披露内容20

3.2.1年度报告披露内容20

3.2.2社会责任报告披露内容22

3.2.3环境报告书披露内容23

3.3行业情况小结及案例选择25

4.紫金矿业环境会计信息披露现状26

4.1公司情况简介26

4.2紫金矿业环境会计信息披露方式26

4.3紫金矿业环境会计信息披露内容与形式27

4.3.1年度报告中的内容与形式27

4.3.2社会责任报告中的披露内容与形式30

4.3.3环境报告书中的披露内容与形式31

4.4紫金矿业环境会计信息披露现状总结33

5.紫金矿业环境会计信息披露存在的问题及成因34

5.1紫金矿业环境会计信息披露存在的问题34

5.2外部原因分析37

5.2.1相关制度不完善，缺乏强制性要求37

5.2.2政府及社会的监督不足38

5.3内部原因分析39

5.3.1节约成本39

5.3.2缺乏环保意识，信息披露自愿性不强40

6.研究结论与政策建议41

6.1研究结论41

6.2政策建议41

6.3不足与展望49

参考文献50

1.绪论