金红叶纸业环境会计信息披露研究STUDYONTHEENVIRONMENTALACCOUNTINGINFORMATIONDISCLOSUREOFJINHONGYEPAPERINDUSTRY摘要造纸行业作为高污染、高消耗行业，其在运营的过程中会对环境造成一系列的污染和破坏，这与十九大提出地“要牢固树立社会主义生态文明观，坚决打好生态环境保护攻坚战”的目标背道而驰，使得环境问题更突出。因此随着环境的污染程度越来越高，如何治理环境污染也就成为了一个十分重要的社会问题。就企业方面而言，最大程度的公布公司的环境会计信息对于环境的治理有着积极的意义。而本文对金红叶纸业进行研究，详细的分析了金红叶纸业在环境会计信息披露方面存在的一些问题，如环境会计信息内容披露不全面、环境会计信息披露形式散乱以及环境会计信息披露主动性不足，并针对这些问题提出了相应的解决措施。如规范环境会计信息披露内容、完善环境会计信息披露形式、提高企业对于环境会计信息的重视程度。这可以在一方面促进金红叶纸业在环境会计披露方面更加的完善和规范。另一方面，也为其他一些公司在环境会计信息的披露方面有着积极的借鉴意义，这也是本文研究的初衷。关键词环境会计；披露；研究AbstractThepaper-makingindustry,asahighpollutionandhighconsumptionindustry,willcauseaseriesofpollutionanddamagetotheenvironmentinthecourseofitsoperation,whichisintheoppositedirectionofthesocialistecologicalcivilizationconceptandthegoalofenvironmentalprotectionproposedinthe19thNationalCongress,makingtheenvironmentalissuemoreprominent.Soasthepollutiondegreeoftheenvironmentisbecomingmoreandmoreandhigh,howtocontroltheenvironmentalpollutionhasbecomeaveryimportantsocialproblem.Asfarastheenterpriseisconcerned,itisofgreatsignificancetopublishtheenvironmentalaccountinginformationaboutthecompanytothegreatestextent.ThisresearchpaperbyJinHongyeasanexample,adetailedanalysisoftheJinHongyepaperonsomeproblemsofenvironmentalaccountinginformationdisclosureofenvironmentalaccountinginformationdisclosure,suchasthecontentofenvironmentalaccountinginformationdisclosureisnotperfect,theformofscatteredsignificantenvironmentalaccountinginformationdisclosurelackofinitiative,andputsforwardcorrespondingsolvingmeasures.Forexample,weshouldstandardizethecontentsofenvironmentalaccountinginformationdisclosure,improvetheformofenvironmentalaccountinginformationdisclosure,improvethedegreeofimportanceofenvironmentalaccountinginformation.ThisgoldHongyepaperismoreperfectandthedisclosureofenvironmentalaccountingnormsinthepromotionontheonehand.Ontheotherhand,italsohasapositivereferencetootherlistedcompaniesinthedisclosureofenvironmentalaccountinginformation,whichistheoriginalpurposeofthisstudy.Keywordsenvironmentalaccountingdisclosureresearch目录TOC\o"1-3"\h\uHYPERLINK""\l"_Toc516164007"摘要.....PAGEREF_Toc516164007\hIAbstract........................................................................................................................................II1绪论.............................................................................................................................................11.1研究背景及意义....................................................................................................................11.2研究的内容、方法与基本构架............................................................................................21.3国内外研究现状....................................................................................................................32环境会计信息披露的相关理论...........................................................................
