关键词：重污染企业 环境会计 信息披露
With the rapid economic development, China’s population and people’s material needs also gradually increasing, ecological construction and environmental protection are increasingly worrying situation. The gradual deterioration of the ecological destruction and environmental pollution increases, gradually forcing people to think about how to solve the current environmental situation, and environmental awareness is growing. China’s accounting academic scholars began to study new areas – environmental accounting. Meanwhile, in order to enhance the supervision and management of environmental issues ,the various departments of the government is increasing emphasis on environmental accounting information
Chinese scholars in the field of environmental accounting research time is not long, it has not yet formed a unified concept and theory, difficult and effective practice. Government departments have not developed on how corporate environmental accounting information disclosure policies and regulations, standardize enterprise no specific reference, leading to environmental accounting information disclosure of heavily polluting enterprises overall level is not high, stakeholders lack access to environmental accounting information effective way. Based on the above problem, this paper summarizes the results of theoretical studies scholars in environmental accounting information, describing the concept and heavily polluting enterprises environmental accounting information related to the characteristics, basic contents, mainly of disclosure and theoretical basis. Environmental accounting information disclosure is defined as the production process environment-related activities and the financial impact of the disclosure of information in the form of display in front of the public, environmental accounting information disclosure by the government environmental accounting information disclosure and corporate environmental accounting information disclosure composition. Environmental Accounting Information features include: four main features comprehensive, diversity, relevance, time and other complex to explain the content of heavy polluting enterprises environmental accounting information disclosure performance information mainly includes environmental quality, environmental financial performance information, environmental accounting policies, there are supplementary report mode and two independent reports mode disclosure model and theory of sustainable development, social responsibility theory, agency theory, information asymmetry theory, basic theory of stakeholder theory, for the following analysis of the heavy polluting industries the current situation and propose environmental accounting information disclosure appropriate measures to provide a theoretical support. Adoption of the report of the CNOOC four consecutive years of Environmental Accounting Information Disclosure, and the status of the domestic oil industry, combined with environmental accounting information disclosure, infer the status quo of environmental accounting information disclosure and causes. Finally, we put forward a sound development of China’s environmental laws and regulations and related guidelines to strengthen supervision and improve awareness of companies to voluntarily disclose environmental accounting information and other internal and external environment, two levels of China’s heavy polluting enterprises environmental accounting information disclosure issues raised Perfection measures.
Keywords: Heavy polluting industries； Environmental accounting ； Information disclosure
第一章 绪论 – 1 –
1.1 本文研究背景与意义 – 1 –