摘 要

Abstract III

第1章 绪论 1

1.1 研究目的及意义 1

1.2 国内外研究现状 2

1.3 研究内容与方法 5

第2章 环境会计信息披露概述 6

2.1 环境信息披露的理论基础 6

2.2 环境信息披露的动因 7

2.3 环境信息披露的模式 7

2.4 环境信息披露的内容 8

第3章 中国重污染行业环境信息披露存在的主要问题 10

3.1 环境信息披露缺乏主动性 10

3.2 环境会计信息的披露模式缺乏统一的规范 10

3.3 环境会计信息的披露内容较为简单 11

第4章 重污染行业环境信息披露改进的对策 14

4.1 加强对环境会计的宣传、教育及监督 14

4.2 完善环境会计信息披露的模式 14

4.3 环境会计理论研究与法治建设并重 15

第5章 环境会计信息披露在实践中的应用案例分析——以攀钢钒钛股份有限公司为例 16

5.1 攀钢钒钛股份有限公司背景介绍 16

5.2 攀钢钒钛股份有限公司在环境会计信息披露方面的具体做法 16

5.3 攀钢钒钛股份有限公司在环境会计信息披露存在的问题 18

5.4 攀钢钒钛股份有限公司在环境会计信息披露方面的改善措施 20

全文总结 22

参考文献 23

致 谢 24

摘 要

环境会计又称绿色会计，它是以货币为主要计量单位，以有关法律、法规为依据，计量，记录环境污染、环境防治、环境开发的成本费用，同时对环境的维护和开发形成的效益进行合理计量与报告，从而综合评估环境绩效及环境活动对企业财务成果影响的一门新兴学科。

本文首先根据社会发展进步过程中所体现出来的环境问题，引出本文的研究目的，根据本文的写作思路及内容总结提炼了本文的研究内容与研究方法。从宏观和微观两个视角分析研究环境会计信息披露的意义所在,并查阅相关文献资料，归纳总结出近年来国内外有关环境会计披露的研究现状。接着文章选取采矿业和采掘业的部分上市公司的各种年度报告数据作为研究样本，从三个方面揭露采矿业的环境信息披露当前的状况，并列示出现状暴露出来的问题，再根据优秀实践经验提出改进完善的意见。最后文章以一家上市公司为案例进行分析，介绍该公司所处行业背景，对其环境会计信息的披露动因、模式及内容加以概括总结，与国内外有关学者的观点进行比对分析，以分析出该环境报告与哪位学者的观点最相吻合。分析该公司环境报告的披露现状，从该环境报告的结构构成及披露内容等几个方面，来看该公司环境会计信息披露现状所反映出来的几方面问题，并针对每一个具体问题提出相应的改进策略，进一步验证前面对于中国上市企业环境会计信息披露现状的分析结论。

关键词：环境会计；披露模式；计量方法

Abstract

Environmental accounting is also called the green accounting, which regards the currency as the main unit of measurement, based on relevant laws and regulations, measures and records the cost of environmental pollution, environmental control, environmental development costs, maintenance and development of the formation of the benefits to the environment at the same time reasonable measurement and report, thus the comprehensive assessment of environmental performance and environmental activities on enterprise financial impact of an emerging discipline.

This paper leads to the research purpose of this article according to the social development and progress of environmental problems in the process, and analyses the meaning of accounting information disclosure from the perspective of macroscopic and microscopic. Synthesizing the relevant literature information, it summarizes the domestic and international current research situation of the environment accounting information disclosure. I summarize the extraction in this paper, the research content and research methods, according to the thinking of writing and the content of this article. Then, mainly choosing the selection mining of mining listed companies of Shanghai and Shenzhen stock exchange listed company's annual report data, using the histogram and the trend of line chart analysis method, from disclosure motivation and disclosure, the disclosure model of our country mining industry’s present situation of the environmental accounting information disclosure of listed companies is analyzed. It summarizes several major problems of China's environmental accounting information disclosure, combined with the domestic and foreign some advanced practice, and puts forward some constructive suggestions targeted. Finally, setting a specific mining listed companies disclose annual environmental report as an example, it introduces the company's industry background, the environmental accounting information disclosure motivation, mode and content summarization, and comparative analysis about the views of scholars at home and abroad, to analyze the environmental report and which scholars’ point of view is the most consistent. Analyzing report disclosure of the status quo, we can see several aspects of the problem reflected by the company's environmental accounting information disclosure status quo, from the environmental report contents, the structure of the composition and some other aspects. It puts forward the corresponding improvement strategy according to each specific problem, and further verify the front analysis of the present status of China's listed enterprise environment accounting information disclosure.

Key words: environment accounting; disclosure mode; methods of measurement

第1章 绪论

1.1 研究目的及意义

1.1.1 研究目的