上市公司财务会计报告披露问题研究上市公司财务会计报告披露问题研究.doc

江苏经贸职业技术学院 毕业设计（论文） 题目： 上市公司财务会计报告披露问题研究 系 （院） 专业班级 学 号 学生姓名 指导教师 陈洁 职 称 讲师 指导教师 职 称 2015 年 5 月 6 日 上市公司财务会计报告披露问题研究 摘要：随着我国改革开放的不断深化，我国生态文明建设持续推进，但目前我国上市公司环境会计报告披露仍然存在不足之处，需要采取有效措施认真加以解决。本文探讨了上市公司环境会计报告披露问题，首先对环境会计报告披露的内涵和特征进行了概述；然后对当前我国环境会计报告披露存在的问题进行了分析，特别是从法律法规、监管体系、披露方法、会计人才等方面分析了存在的问题；最后从制定环境??计报告披露准则、加强环境会计报告披露监督、强化环境会计报告披露独立、完善环境会计报告披露体系等方面提出解决对策。 关键词：上市公司 环境会计报告 披露 Research on the Disclosure of Listing Corporation Financial Accounting Report Abstract: with the deepening of Chinas reform and opening up, continue to promote the construction of ecological civilization in China, but the current accounting report of our listing Corporation environmental disclosure deficiencies still exist, the need to take effective measures to solve them. This paper discusses the problem of listing Corporation disclosure of environmental accounting report, the connotation and characteristics of the environmental accounting report disclosure is summarized; and then analyzes the current our country environmental accounting report disclosure problems; then from the laws and regulations, supervision system, disclosure of accounting methods, personnel and other aspects of the existence of the problem; finally disclosed from the development of environmental accounting reporting standards, strengthen environmental supervision, strengthen environmental accounting report disclosure of accounting report disclosure, improve the independent environmental accounting report disclosure system puts forward the countermeasure. Keywords: listing Corporation environmental accounting report disclosure 目 录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc418448969 引言  PAGEREF _Toc418448969 \h 1  HYPERLINK \l _Toc418448970 一、环境会计报告披露的内涵和特征  PAGEREF _Toc418448970 \h 1  HYPERLINK \l _To