新能源碳排放会计信息披露研究 VIP免费

新能源碳排放会计信息披露研究摘要：随着环境问题的日益突出，企业发生的环境事项越来越多。然而，国家相关监管层对这些环境事项并没有完整、系统、明确的会计信息核算及披露强制规定，导致企业相关环境事项的有关信息不能得以有效披露，尤其是上市公司这样一个处于公众关注的视野下，更应注重环境事项的相关披露工作。会计信息披露方面的违法事件层出不穷，对证券市场投资者的信心造成巨大冲击。如何有效规范会计信息披露行为，达到有效保护投资者合法权益、促进资本市场的发展已成了世界证券市场面临的重大课题。通过对会计信息的重视研究，无疑对我国会计信息披露状况的改善、国有企业的改革、国家经济的发展都有着重大的实践意义。本文选取2010年深沪两市浙江省的186家上市公司为研究样本，对新能源碳排放会计信息披露事项中披露公司的比例、所在行业、披露方式进行了研究，分析了其披露中存在的问题及影响因素，最后提出了相关可行建议。关键词：碳排放；会计信息；披露Abstract：Asenvironmentalissuesbecomeincreasinglyprominent,corporateenvironmentalmattersoccurringmoreandmore.However,therelevantstateenvironmentalregulatorsonthesemattersarenotcomplete,systematic,clearaccountinginformationaccountinganddisclosuremandatory,leadingtoinformationaboutbusiness-relatedenvironmentalmatterscannotbeeffectivedisclosure,especiallyinsuchapubliclistedcompanyconcernedhorizonsNext,theyshouldpayattentiontoenvironmentalmattersrelatedtodisclosure.Accountinginformationdisclosureviolationsabound,investorconfidenceinthestockmarketatremendousimpact.Howtoeffectivelyregulatethedisclosureofaccountinginformation,toeffectivelyprotectthelegitimaterightsandinterestsofinvestors,promotethedevelopmentofthecapitalmarkethasbecomeamajorissuefacingtheworld'ssecuritiesmarkets.Byfocusingonthestudyofaccountinginformation,nodoubtaccountinginformationdisclosuretoimprovethesituationofourcountry,thereformofstate-ownedenterprises,thecountry'seconomicdevelopmentareofgreatpracticalsignificance.Thispaperselects2010186listedcompaniesinShenzhenandShanghaiinZhejiangProvinceassamples,theproportionofmattersdisclosedinthecompany'scarbonemissionsfornewenergydisclosureofaccountinginformation,theindustry,disclosurehasbeenstudied,analyzeditsexistingdisclosureissuesandinfluencingfactors,andfinallyputforwardrelevantpracticalrecommendations.Keywords：Carbonemissions;Accountinginformation;Disclosure目录目录.............................................................................................................................iii1绪论.............................................................................................................................11.1研究的背景和意义...........................................................................................11.1.1研究的背景.............................................................................................1..........................................................................................................................21.3研究的主要内容和思路...................................................................................21.3.1研究的主要内容.....................................................................................21.3.2研究思路.................................................................................................32理论概述.....................................................................................................................3..................................................................