煤炭行业上市公司环境会计信息披露研究-会计学专业毕业论文.docxVIP

首都经济贸易火学硕士学位论文 首都经济贸易火学硕士学位论文 煤炭行业上市公司环境会计信息披露研究 Abstract With the extensive production in long time，natural have been dramatically rooted and the ecological environment suffered serious destruction． Environmental problems have gradually developed into a global issue．In recent years， with the proposed’’green carbon”concept，the state vigorously carry out the construction of ecological civilization，green economy has been more and more attention．Now．under the pressure of the public and government and the inner management need，many public enterprises have been working the disclosure of environmental accounting． Environmental accounting，as a branch of accounting，recognizes and measures the economic activities from the perspective of environmental protection and social responsibility．The coal industry was included in the 1 6 major heavy polluting industries list published by Ministry of Environmental Protection because of its significant negative impact of ecology．The discloser of coal industry has an great influence of our ecological civilization construction and the improvement of environmental accounting discloser． Therefore，this paper elects it the research object and studies on its environmentaI accounting information disclosure behavior． The level of the information disclosure is still low in China．By analyzing the subjects，its not hard to that because of the lack of standards and specificarlons． enterprises have unified standard to recognize and measure the environmental elements，as well the content and form of information disclosure．Corporate environmental awareness not strong they don’t have strong willingness of discloser． Besides，the external supervision is not sufficient to standardize the discIoser behavior． The purpose of this paper is to put forward the corresponding optimization proposals to China。S energy and pollution industry basing on the common problems that exist in the coal industry．Therefore it improve the level of environmental in