摘 要

随着经济的迅速发展，我国人口数量和人们的物质需求也逐步增多，生态建设和环境保护的形势愈发令人担忧。逐渐恶化的生态破坏和环境污染问题的增多，迫使民众逐渐去思考如何解决当前的环境状况，并且环保意识越来越强。我国会计学界学者开始去研究新的领域——环境会计学。同时，为了增强对环境问题的监督与管理，政府等各部门对环境会计信息的披露越来越重视。

我国学者对环境会计领域的研究时间不长，尚未形成统一的概念和理论，难以有效的实践相结合。政府职能部门也未制定关于如何披露企业环境会计信息的政策法规，企业没有可以参照的具体规范，进而导致我国重污染企业的环境会计信息披露水平整体不高，相关利益者缺乏获得环境会计信息的有效途径。基于上述问题，本文总结了国内外学者在环境会计信息方面的理论研究成果，描述了与重污染企业环境会计信息相关的概念、特征、基本内容、主要披露方式和理论基础。将环境会计信息披露定义为企业生产过程中有关的环境活动以及财务影响以信息的形式披露展示于公众面前，环境会计信息披露由政府环境会计信息披露和企业环境会计信息披露组成。环境会计信息特征包括：综合性、多样性、针对性、时间复合性等四个主要的特征，阐述了重污染企业环境会计信息披露的内容主要包含环境质量绩效信息、环境财务绩效信息、环境会计政策等，主要有补充报告模式和独立报告模式两类披露模式以及可持续发展理论、社会责任理论、委托代理理论、信息不对称理论、利益相关者理论等基础理论，为下文分析我国重污染行业环境会计信息披露的现状以及提出相应的对策提供了理论支撑。通过对中海油公司连续四年的环境会计信息披露的报告分析，并结合国内石油行业环境会计信息披露的现状，推论出我国环境会计信息披露的现状和产生的原因。最后，文章提出完善我国环境法律法规体系和相关准则的制定、加强监管、提高企业自愿披露环境会计信息的意识等内外部环境两个层面，对我国重污染企业环境会计信息披露存在的问题提出完善的措施。

关键词：重污染企业 环境会计 信息披露

Abstract

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

目录

第一章 绪论 - 1 -

1.1 本文研究背景与意义 - 1 -