低碳经济下环境审计研究

西安石油大学本科毕业设计（论文）我国企业环境会计信息披露的行业比较研究摘要：近年来，伴随着人类工业社会的迅猛发展，带来了全球气候变暖、二氧化碳和其他废弃物排放量加剧、各种油气泄露、化工污染、煤矿失事等一系列严峻的突出问题，这些问题严重威胁着我们的生活，尤其是在重污染行业较为严重。因此，面对日趋强化的资源环境制约更是让我们意识到保护环境迫在眉睫。而在这种形势下，加强对我国重污染企业的环境会计信息披露成为当下的重中之重。本文基于这一认识，首先对环境会计信息披露的动因、内容及相关的法律规定进行了概述。然后以近几年上交所的环境会计信息披露为研究基础，以重污染行业的上市公司为研究对象，选取了七个典型的重污染行业作为样本进行对比，通过统计分析的方法，找出我国企业在环境会计信息披露方面存在的问题并进行成因分析。最后，主要从政府和社会公众、以及相关的法律法规方面尝试性地提出了一些针对性的对策，以此来规范我国企业的环境会计信息披露现状。关键词：环境会计信息；披露；比较研究西安石油大学本科毕业设计（论文）ComparativeStudyonEnvironmentalAccountingInformationDisclosureforChina’sEnterprisesAbstract:Inrecentyears,alongwiththerapiddevelopmentofhumanindustrialsociety,bringingglobalwarming,emissionsofcarbondioxideandotherwastes,variousoilandgasleaks,chemicalpollution,coalmineaccidentandaseriesofsevereproblems,whichthreatenourlives,especiallyinheavilypollutingindustriesismoreserious.So,facedwiththeincreasinglystrengtheningtherestrictionofresourcesandenvironmentisamustforustoprotectourenvironmentisurgent.Inthissituation,thestrengtheningofheavilypollutingenterprisesenvironmentalaccountinginformationdisclosureinChinabecomesthetoppriority.Basedonthisunderstanding,firstofall,thedisclosureofenvironmentalaccountinginformationmotivation,contentandsummarizestherelevantlegalprovisions.Andinrecentyears,theShanghaiStockExchangeforthedisclosureofenvironmentalaccountinginformationbased,heavilypollutingindustriesforthestudyoflistedcompanieshasselectedsevensamplesoftypicalpollutingindustriesascompared,bythemethodofstatisticalanalysistoidentifyproblemsinChina'senterprisesintheareaofenvironmentalaccountinginformationdisclosureandanalysis.Finally,fromtheGovernmentandthepublic,aswellasrelevantlawsandregulationstotrytoputforwardanumberofspecificmeasures,inordertostandardizeenvironmentalaccountinginformationdisclosureinChineseenterprises.Keywords:Environmentalaccountinginformation;Disclosure;Comparativestudy西安石油大学本科毕业设计（论文）I目录1绪论.................................................................................................................................11.1研究背景...............................................................................................................11.2研究意义...............................................................................................................11.3国内外研究现状...................................................................................................21.3.1国外研究现状.............................................................................................21.3.2国内研究现状.............................................................................................31.4研究思路、方法及内容.......................................................................................41.4.1研究思路.....................................................................................................41.4.2研究方法.....................................................................................................41.4.3研究内容.....................................................................................................42环境会计信息披露相关理论概述.................................................................................62.1环境会计信息披露的动因...................................................................................62.1.1受托责任论.................................................................................................62.1.2决策有用论.................................................................................................62.1.3外部压力论.................................................................................................62.1.4企业自愿披露理论.....................................................................................62.1.5利益相关者理论.........................................................................................72.2环境会计信息披露的内容...................................................................................72.2.1企业实施环境保护的成果.........................................................................72.2.2企业实施环境保护的财务信息.................................................................82.3我国环境会计信息披露相关的规定...................................................................82.3.1环保部门的相关规定.................................................................................82.3.2证券监管部门的相关规定.........................................................................82.3.3财政部门的相关规定.................................................................................83我国企业环境会计信息披露的现状分析...................................................................103.1我国上市企业环境会计信息披露的总体概况.................................................103.2我国上市企业环境会计信息披露的数据选取.................................................11西安石油大学本科毕业设计（论文）II3.3我国上市企业环境会计信息披露的行业比较.................................................123.3.1招股说明书中环境信息披露情况...........................................................123.3.2社会责任报告中环境信息披露情况.......................................................143.3.3年度财务报告中环境信息披露情况.......................................................154我国企业环境会计信息披露的存在的问题及成因...................................................174.1我国企业环境会计信息披