我国企业环境会计信息披露研究.pdf

山西财经大学
硕士学位论文
我国企业环境会计信息披露研究
姓名:孙利萍
申请学位级别:硕士
专业:会计学
指导教师:李端生
2010-03-26
摘要
可持续发展作为国民经济社会发展的一项重要战略,对我国的环境保护和
经济发展起到了双向调节的作用。与此同时,也为企业环境会计的建立提供了
前提条件。十几年来,我国的环境会计理论研究虽然取得了一些成就,但总体
上还处于起步阶段,尚未形成完整的理论体系和方法体系,至于环境会计实践,
与发达国家相比则差距更大。
环境会计的主要目标之一是向信息使用者提供决策有用的环境会计信息。
就我国的现实情况看,尽管一些企业在其年度报告中对环境会计信息有所披露,
但基本上属于辅助或补充性质,缺乏系统性和完整性。因此,建立科学完善的
环境会计信息披露体系,是我国会计理论界迫切需要解决的问题。基于此,笔
者选择了“环境会计信息披露”作为硕士论文进行研究。
本文针对传统会计的缺陷,对我国企业环境会计信息披露问题进行了研究。
首先,从国际环境会计信息披露出发,介绍了国际组织及美国、日本等发达国
家的环境会计信息披露发展历史及现况,并对其特点进行总结,提出国际环境
会计信息披露现阶段的不足。其次,对我国企业的环境会计信息披露现状进行
了分析,指出我国企业现阶段环境会计信息披露的难点,并提出国际环境会计
信息披露发展现状对我国企业的启示。最后,对我国企业环境会计信息披露的
模式进行构造,构造的内容主要包括企业环境会计信息披露的目标、原则、使
用者、主体、内容和模式。
关键词:可持续发展环境会计环境会计信息披露模式构造
3
Abstract
As an important strategy in national economy and social development,sustainable strategy has
played an important role between environment protection and economic development in China. It
also provides a prerequisite for creation of environmental accounting at the same time. More than
ten years,through our country has already get a little achievement on environmental accounting.
However,our country environmental accounting research is still in starting phase. The entire theory
and method system of environmental accounting has not already taken form,and the environmental
accounting application developed pared with the developed country.
One of the main objectives of environmental accounting is to provide decision-useful
environmental accounting information. Through some enterprises has disclosed environmental
accounting information on its annual report in China, which essentially play a supplemental role,
lacking system and integrity. Therefore, establishing scientific system of environmental accounting
information disclosure is urgent to accounting theory in china. For this reason, this paper chooses
“environmental accounting information disclosure” as the Master paper research.
This paper studied the disclosure of environ