新能源碳排放会计信息披露研究.pdfVIP

毕业论文范文模板 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 i 毕业论文范文模板 Abstract ：As environmental issues become increasingly prominent, corporate environmental matters occurring more and more. However , the relevant state environmental regulators on these matters are not complete, systematic , clear accounting information accounting and disclosure mandatory , leading to information about business-related environmental matters can not be effective disclosure , especially in such a public listed company concerned horizons Next , they should pay attention to environmental matters related to disclosure . Accounting information disclosure violations abound , investor confidence in the stock market a tremendous impact . How to effectively regulate the disclosure of accounting information , to effectively protect the legitimate rights and interests of investors , promote the development of the capital market has become a major issue facing the worlds securities markets . By focusing on the study of accounting information , no doubt accounting information disclosure to improve the situation of our country , the reform of state-owned enterprises , the country s economic development are of great practical significance. This pap