环境会计信息披露分析研究 财务管理专业VIP免费

I摘要就目前看来，企业完善会计信息对于企业的发展具有重要的作用，近几年，企业的相关部门都制定了一些关于环境会计信息的规则制度。但这些制度的可操作性以及规范性需要提高。从根本上看来，改善环境活动有利于约束企业环境的污染。造纸业发展对于环境污染是非常严重的，同时，造纸业也是我国经济的重要企业之一，造纸业对于环境的破坏极其严重。因此，研究造纸业的环境会计信息披露具有一定的现实意义。本文通过研究与分析民丰特纸公司的年度报告，以及相关的数据，针对民丰特纸公司在环境会计信息披露的内容、方式以及所采取的方法存在的具体问题等方面，结合该公司的自身特点，以及当代的环境会计信息理论，找到了民丰特纸公司环境会计信息披露存在的问题，深入剖析问题的成因，对民丰特纸公司的环境会计信息披露给予适合民丰特纸公司的相关措施与建议。关键词：民丰特纸公司；环境会计信息披露；治理对策IIABSTRACTAtpresent,theimprovementofaccountinginformationplaysanimportantroleinthedevelopmentofenterprises.Inrecentyears,therelevantdepartmentsofenterpriseshaveformulatedsomerulesandregulationsonenvironmentalaccountinginformation.However,theoperabilityandstandardizationofthesesystemsneedtobeimproved.Fundamentally,improvingenvironmentalactivitiesisconducivetorestrainingenvironmentalpollutioninenterprises.Thedevelopmentofpaperindustryisveryserioustotheenvironmentalpollution.Atthesametime,paperindustryisalsooneoftheimportantenterprisesinoureconomy.Paperindustrydestroystheenvironmentseriously.Therefore,thestudyofenvironmentalaccountinginformationdisclosureinpaperindustryhascertainpracticalsignificance.ThroughtheresearchandanalysisofMinfengSpecialPaperCompany'sannualreportandrelateddata,thispaperfindsouttheexistenceofMinfengSpecialPaperCompany'senvironmentalaccountinginformationdisclosureinthelightofitsowncharacteristicsandthecontemporarytheoryofenvironmentalaccountinginformation,aimingatthespecificproblemsexistinginthecontent,modeandmethodsofenvironmentalaccountinginformationdisclosure,etc.ThispaperdeeplyanalysesthecausesoftheproblemsandgivesrelevantmeasuresandsuggestionsforMinfengSpecialPaperCompanytodiscloseitsenvironmentalaccountinginformation.Keywords:MinfengSpecialPaperCompany;EnvironmentalAccountingInformationDisclosure;GovernanceMeasuresIII目录一、绪论...................................................................................................................................1（一）研究背景及意义....................................................................................................11.研究背景..................................................................................................................12.研究意义..................................................................................................................1（二）主要研究方法........................................................................................................11.研究方法..................................................................................................................1二、环境会计信息披露相关理论概述...................................................................................1（一）环境会计信息披露相关概念界定........................................................................11.环境会计信息的界定..............................................................................................22.环境会计信息披露的内容......................................................................................2...