發(fā)布時間：2018-05-20 10:56

  本文選題：JP公司 + 環(huán)境會計��； 參考：《南京理工大學》2017年碩士論文

【摘要】：隨著經(jīng)濟社會的不斷發(fā)展,人類物質(zhì)財富飛速積累的同時,也面臨著日趨嚴峻的環(huán)境問題。作為世界第一鋼鐵大國,我國的鋼鐵生產(chǎn)無時無刻不伴隨著資源的巨大消耗和污染物的排放。2015年人民網(wǎng)上一條有關(guān)霧霾的環(huán)保紀錄片《穹頂之下》揭示了當今中國環(huán)境問題的嚴重性,同時也將社會公眾對環(huán)境的關(guān)注提高到一個新的高度。近年來,我國政府部門不斷加強對環(huán)境工作的監(jiān)管力度,對重污染行業(yè)在環(huán)境保護和污染防治方面也有了進一步的規(guī)范。鋼鐵行業(yè)作為重污染行業(yè)之一,與近年來日益嚴重的霧霾等環(huán)境問題又密切相關(guān),因而對鋼鐵行業(yè)環(huán)境會計的研究也越來越受到關(guān)注。JP公司作為鋼鐵行業(yè)的典型代表,近年來發(fā)生過環(huán)境污染事件且被央視曝光,引發(fā)熱議,因此其環(huán)境會計信息披露現(xiàn)狀備受關(guān)注。本文借鑒了相關(guān)理論文獻,基于內(nèi)容分析法,對JP公司環(huán)境會計信息披露的現(xiàn)狀進行分析,并通過建立環(huán)境會計信息披露評價體系,對環(huán)境會計信息披露的質(zhì)量進行診斷,在此基礎(chǔ)上,進一步實施問題診斷和成因診斷,歸納總結(jié)JP公司環(huán)境會計信息披露的問題及問題產(chǎn)生的原因,最終提出了完善JP公司環(huán)境會計信息披露的幾點建議。本文以JP公司為例,探究其環(huán)境會計信息披露現(xiàn)狀并予以診斷分析,提出相應(yīng)對策和建議,為其提高環(huán)境會計信息披露水平提供一些意見指導,同時也為鋼鐵行業(yè)其他企業(yè)以及其他重污染行業(yè)公司的環(huán)境會計信息披露實踐提供一些參考價值。
[Abstract]:With the continuous development of economic society and the rapid accumulation of human material wealth, it is also facing the increasingly severe environmental problems. As the world's largest iron and steel country, China's steel production has been accompanied by the huge consumption of resources and the emission of pollutants in the.2015 people's network, a environmental documentary on the fog, "dome" It reveals the seriousness of the environmental problems in China today, and also raises the public's attention to the environment to a new height. In recent years, the government departments of our country have strengthened the supervision of environmental work, and have further standardized the environmental protection and pollution prevention and control of heavy pollution industries. The steel industry is a heavy pollution. One of the dyeing industries is closely related to the increasingly serious environmental problems such as haze and haze in recent years. Therefore, the research on the environmental accounting of the iron and steel industry is becoming more and more concerned about the typical representative of the.JP company. In recent years, environmental pollution events have occurred and have been exposed by CCTV, leading to a fever of discussion. Therefore, the disclosure of environmental accounting information is prepared. In this paper, based on the related theoretical literature and based on the content analysis method, this paper analyzes the present situation of the environmental accounting information disclosure of JP company, and through the establishment of the environmental accounting information disclosure evaluation system, the quality of environmental accounting information disclosure is diagnosed. On this basis, the diagnosis and the cause of the diagnosis of the problems are carried out and the JP is summarized and summarized. In the end, some suggestions on improving the disclosure of environmental accounting information in JP company are put forward. This paper, taking JP company as an example, explores the present situation of environmental accounting information disclosure and gives a diagnostic analysis, and puts forward some corresponding countermeasures and suggestions to provide one for the improvement of the disclosure level of environmental accounting information. Some suggestions are also provided for other enterprises in the steel industry and other heavy polluting industries to provide some reference value for environmental accounting information disclosure practice.
【學位授予單位】：南京理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.31

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本文編號：1914336