上市公司環(huán)境會(huì)計(jì)信息披露問(wèn)題研究--以造紙業(yè)為例

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摘 要
改革開(kāi)放三十多年以來(lái)，我國(guó)經(jīng)濟(jì)高速發(fā)展，人民的生活水平日益提高，但與此同時(shí)，環(huán)境問(wèn)題也日漸突出。傳統(tǒng)的經(jīng)濟(jì)發(fā)展模式以犧牲環(huán)境為代價(jià)，企業(yè)為了獲取最大化的利潤(rùn)，忽略了環(huán)境的污染與治理，只是一味向大自然索取，因此，帶來(lái)了巨大的環(huán)境問(wèn)題，如自然災(zāi)害頻發(fā)、極端氣候的出現(xiàn)等。環(huán)境會(huì)計(jì)信息披露正是在這種社會(huì)背景下產(chǎn)生的。造紙業(yè)作為重要的環(huán)境污染行業(yè)之一，有責(zé)任也有義務(wù)進(jìn)行環(huán)境會(huì)計(jì)信息披露。利益相關(guān)者對(duì)于造紙業(yè)企業(yè)進(jìn)行環(huán)境會(huì)計(jì)信息披露的呼聲也日漸高漲。
本文以滬深23家造紙業(yè)上市公司為樣本，對(duì)其環(huán)境會(huì)計(jì)信息披露現(xiàn)狀進(jìn)行分析與研究，進(jìn)而以小見(jiàn)大，闡述了目前我國(guó)環(huán)境會(huì)計(jì)信息披露存在的問(wèn)題。然后，綜合相關(guān)因素，就我國(guó)目前在環(huán)境會(huì)計(jì)信息披露方面存在問(wèn)題的原因進(jìn)行探討。最后，結(jié)合存在的問(wèn)題以及存在該問(wèn)題的原因，就如何改善我國(guó)目前環(huán)境會(huì)計(jì)信息披露現(xiàn)狀提出相關(guān)建議。

關(guān)鍵詞：環(huán)境會(huì)計(jì) 造紙業(yè) 信息披露


ABSTRACT

Since the reform and opening up three decades，China's economic grow fast ,people's living standards increasing .At the same time, environmental issues have become increasingly prominent .The traditional model of economic development at the expense of the environment ,enterprises in order to maximize profits, ignoring the pollution and environmental management, just blindly obtained from nature .Thus, brought great environmental problems ,Such as natural disasters, extreme weather and so on .Environmental accounting information disclosure is generated in this social context .Paper industry ,as one of the important environmental pollution industries ,has the responsibility and obligation to carry out environmental accounting information disclosure .Stakeholders voice for paper companies to disclose environmental accounting information is also growing.
In this paper ,taking 23 listed companies in the paper industry as a sample .Analysis and study its environmental accounting information disclosure situation ,describes the issue of current environment of accounting information disclosure .Then, comprehensive relevant factors, explore the reasons for our current problems in environmental accounting information disclosure .Finally, combined with the problems and the reasons for the existence of the problem ,make some suggestions on how to improve the current situation of China's current environmental accounting information disclosure.

Key words： environment accounting ,Papermaking industry, information disclosure


目錄
1前言 1
2環(huán)境會(huì)計(jì)及信息披露概述 2
2.1環(huán)境會(huì)計(jì)的概述 2
2.2環(huán)境會(huì)計(jì)信息披露的概述 2
2.2.1環(huán)境會(huì)計(jì)信息披露的內(nèi)涵 2
2.2.2環(huán)境會(huì)計(jì)信息披露的特點(diǎn) 2
2.2.3環(huán)境會(huì)計(jì)信息披露的內(nèi)容 3
2.2.4環(huán)境會(huì)計(jì)信息披露的方式 3
3我國(guó)造紙業(yè)上市公司環(huán)境會(huì)計(jì)信息披露存在的問(wèn)題 4
3.1披露環(huán)境會(huì)計(jì)信息的企業(yè)所占比例不高 5
3.2披露內(nèi)容不規(guī)范，實(shí)用性較差 6
3.3披露形式不統(tǒng)一，缺乏可比性 7
3.4環(huán)境會(huì)計(jì)信息缺乏審計(jì)，可靠性保障不足 7
3.5環(huán)境會(huì)計(jì)信息披露法律法規(guī)不完善 8
3.6環(huán)境會(huì)計(jì)信息披露缺乏符合行業(yè)特色的信息 8
4我國(guó)造紙業(yè)上市公司環(huán)境會(huì)計(jì)信息披露缺陷的原因分析 9
4.1環(huán)境會(huì)計(jì)信息披露法律規(guī)范準(zhǔn)則不健全 9
4.1.1環(huán)境會(huì)計(jì)法律法規(guī)建設(shè)不夠完善 9
4.1.2環(huán)境會(huì)計(jì)準(zhǔn)則和行業(yè)準(zhǔn)則缺失 9
4.1.3缺乏與環(huán)境會(huì)計(jì)準(zhǔn)則相適應(yīng)的環(huán)境審計(jì)準(zhǔn)則 10
4.2環(huán)境會(huì)計(jì)信息披露的監(jiān)管體系不健全 10
4.3環(huán)境會(huì)計(jì)理論體系尚未建立 11
4.3.1理論體系不統(tǒng)一 11
4.3.2 環(huán)境會(huì)計(jì)信息計(jì)量缺乏可操作性 11
4.4企業(yè)內(nèi)部對(duì)環(huán)境會(huì)計(jì)信息披露的意識(shí)較薄弱 12
5加強(qiáng)我國(guó)造紙業(yè)上市公司環(huán)境會(huì)計(jì)信息披露的建議 12
5.1建立健全環(huán)境會(huì)計(jì)信息披露的法律法規(guī) 12
5.2建立環(huán)境會(huì)計(jì)準(zhǔn)則和會(huì)計(jì)制度體系 13
5.3建立完善的環(huán)境會(huì)計(jì)審計(jì)體系 14
5.4加強(qiáng)政府監(jiān)管和社會(huì)監(jiān)督 14
5.5加強(qiáng)環(huán)境會(huì)計(jì)理論建設(shè) 14
5.5.1加快對(duì)環(huán)境會(huì)計(jì)信息披露的理論研究 15
5.5.2加大理論對(duì)環(huán)境會(huì)計(jì)實(shí)踐的指導(dǎo)作用 15
5.6強(qiáng)化企業(yè)環(huán)境會(huì)計(jì)信息披露方面的意識(shí) 15
結(jié)束語(yǔ) 16
參考文獻(xiàn) 16