摘 要

我国近年来经济发展十分迅速，但环境污染也变得十分严重。造纸业作为高污染，对环境存在高度破坏的行业，也是国计民生的重要一环，其环境会计信息披露问题理应得到重视。我国用几十年的时间走完西方发达国家几百年的工业道路，但有些制度却没有及时跟进。尤其在环境信息披露上，可以说落后了西方很多。中国的环境会计理论和信息披露制度起步较晚，理论体系尚不完善。企业没有统一的制度进行信息公开，使得政府和公众也不能进行有效监督。披露的内容和方式方法也没有统一标准，企业存在乱公布，不公布，少公布现象。所以研究我国造纸业环境会计信息披露问题有很重要的实践意义。

本文通过选取沪深A股27家造纸业上市企业，研究其对环境会计信息的披露情况，发现问题：一是倾向性明显，报喜不报忧；二是披露方式各样，没有统一规定；三是少有定量披露，缺乏直观数据；四是没有行之有效的外部审计制度，存在弄虚作假嫌疑。问题存在的原因主要是：一是法律法规不健全；二是环境会计准则缺失；三是政府和社会监管不足。对此给出的解决办法主要有：一是制定环境信息披露法规和准则；二是明确披露目标和原则；三是规范环境会计信息披露内容，统一信息披露形式；四是发展企业内部监管和独立环境审计。

关键词：环境会计；信息披露；造纸业；对策研究

Research on the Problems and Countermeasures of Environmental Accounting Information Disclosure of China's Paper Industry

ABSTRACT

China's economic development has been very rapid in recent years, but environmental pollution has also become very serious. As an industry with high pollution and high damage to the environment, the paper industry is also an important part of the national economy and people's livelihood, and its environmental accounting information disclosure should be taken seriously. In the past few decades, China has completed industrial roads in western developed countries for hundreds of years, but some systems have not followed up in time. Especially in the disclosure of environmental information, it can be said that there are many behind the West. China's environmental accounting theory and information disclosure system started late, and the theoretical system is still not perfect. Enterprises do not have a unified system for information disclosure, so that the government and the public cannot effectively monitor. There is no uniform standard for the content and methods of disclosure. Enterprises are published indiscriminately, not announced, and less published. Therefore, it is of great practical significance to study the environmental accounting information disclosure in China's paper industry.

This paper selects 27 listed companies in the paper industry from Shanghai and Shenzhen A-share companies to study their disclosure of environmental accounting information, and finds problems: First, the tendency is obvious, and the news is not reported; second, there are various disclosure methods, there is no uniform regulation; There are few quantitative disclosures and lack of intuitive data. Fourth, there is no effective external audit system, and there is suspicion of fraud. The main reasons for the problem are: first, the laws and regulations are not perfect; second, the lack of environmental accounting standards; third, the lack of government and social supervision. The solutions given to this are mainly: first, the development of environmental information disclosure regulations and guidelines; second, clear disclosure objectives and principles; third, standardizing environmental accounting information disclosure, unified information disclosure; fourth, developing internal corporate supervision and independence Environmental audit.

Key words：Environmental accounting; information disclosure; paper industry; countermeasure research

目录

1．绪论 - 1 -

1.1 选题背景 - 1 -

1.2 相关概念 - 1 -

1.2.1 环境会计 - 1 -

1.2.2 信息披露制度 - 1 -

1.2.3 环境会计信息披露 - 2 -

1.2.4 环境会计信息披露的原则 - 2 -

1.3 研究目的 - 3 -

1.3.1 理论意义 - 3 -

1.3.2 实际意义 - 3 -

1.4 研究方法与全文结构 - 3 -

1.4.1 研究方法 - 3 -

1.4.2 全文结构 - 4 -

2．文献回顾 - 5 -

2.1 经典理论回顾 - 5 -

2.1.1 企业社会责任理论 - 5 -

2.1.2 委托代理理论 - 5 -

2.1.3 利益相关者理论 - 5 -

2.1.4 可持续发展理论 - 6 -

2.2 学术观点回顾 - 6 -

2.2.1 基于企业社会责任理论的学术观点 - 6 -

2.2.2 基于环境会计研究目的学术观点 - 7 -

2.2.3 基于环境会计信息披露模式的学术观点 - 7 -

2.2.4 基于环境会计信息披露内容的学术观点 - 8 -

2.3 法律及政策回顾 - 9 -

2.3.1 国外法律及政策 - 9 -

2.3.2 国内政策 - 10 -

2.4 启示 - 11 -

3．现状评价 - 12 -

3.1 样本选择 - 12 -

3.2 我国造纸业环境会计信息披露分布情况 - 12 -

3.2.1 企业招股说明书的披露内容 - 14 -

3.2.2 财务报表附注的披露内容 - 15 -

3.2.3 社会责任书的披露内容 - 15 -

3.2.4 环境报告书的披露内容 - 16 -

3.3 存在的问题 - 17 -

3.3.1 倾向性明显，报喜不报忧 - 17 -

3.3.2 披露方式各样，没有统一规定 - 18 -

3.3.3 少有定量披露，缺乏直观数据 - 18 -

3.3.4 没有行之有效的外部审计制度，存在弄虚作假嫌疑 - 18 -

3.4 存在问题的原因分析 - 19 -

3.4.1法律法规不健全 - 19 -

3.4.2环境会计准则缺失 - 19 -

3.4.3政府和社会监管不足 - 19 -

4.完善造纸业环境会计信息披露对策性研究 - 21 -

4.1制定环境信息披露法规和准则 - 21 -

4.1.1 制定专门的环境信息披露法规 - 21 -

4.1.2 加快环境信息披露准则的制定 - 22 -

4.1.3 加强对环境信息披露的监督 - 22 -

4.2 明确披露目标和原则 - 23 -

4.2.1 披露目标 - 23 -

4.2.2 披露原则 - 24 -

4.3规范环境会计信息披露内容，统一信息披露形式 - 25 -

4.3.1 环境会计货币性信息 - 25 -

4.3.2 环境绩效信息 - 25 -

4.3.3 环境会计政策 - 26 -