文档介绍：本科毕业论文
我国石油化工业上市公司环境会计
信息披露研究
The research on information disclosure of China's oil industry of the pany of environmental accounting
毕业论文中文摘要
我国石油化工业上市公司环境会计信息披露研究
摘要:随着经济的不断发展,人类的生活已经产生了大量的废弃物,这对环境产生了极大的损害。如今,环境问题已经成为了全球性问题之一,并且已经影响了经济的发展和人类的生活。从上世纪70年代开始,会计领域也开始关注到环境问题,并且希望利用会计的方法,使得会计信息得以表述,使得会计能够加入到环境保护中去。本课题采用统计分析与实证研究相结合的方法对环境会计信息披露问题进行研究。本文以石油化工业为例,选取34家样本公司,通过对上市公司2011年年报和社会责任报告中披露的环境会计信息进行统计分析,从而推动上市公司环境会计信息披露体系的完善,促进我国经济走可持续发展发展道路。
关键字:石油化工行业;环境会计;信息披露
毕业论文外文摘要
The research on information disclosure of China's oil industry of the pany of environmental accounting
Abstract: With the development of economy, Large amounts of waste has been produced by human and the environment has been damaged. At present, The environmental issue has e one of the global issues and it has affected the development of economy and the human life. Since the 1970s, The environmental issue ha been started to pay attention to and expected to use the method of accounting by the field of accounting. Meanwhile, The accounting information can be expressed and added to the environmental protection. The issue of environmental disclosure was studied by bination of statistic analysis and empirical research of theoretical analysis and empirical research. Based on the oil industry as an example, the selection of 34 panies. The statistical study of environmental accounting information was disclosed by the panies' annual reports 2011 and social responsibility reports. In order to promote the improvement of environmental accounting information of panies disclosed and the sustainable development of China's economic.
Keywords: Petrochemical industry ; Environmental accounting; Information disclosure
目录
1绪论………………………………………………………………………………1
研究背景…………………………………………………………………………1
研究目的和意义…………………………………………………………………1
文献综述…………………………………………………………………………1
2 环境会计信息披露基本理论概述………………………………………………2
环境会计概述…………………………………………………………………2
环境会计信息披露概述………………………………………………………3
3 我国石油化工业上市公司环境会计信息披露现状