我国石油化工业上市公司环境会计信息披露研究.doc

本 科 毕 业 论 文 我国石油化工业上市公司环境会计 信息披露研究 The research on information disclosure of Chinas oil industry of the listed company of environmental accounting 学 院： 商学院 专业班级： 会计学 会计091 510930124 指导教师： 戴华江（副教授） 2012 年 6 月 毕业论文中文摘要 我国石油化工业上市公司环境会计信息披露研究 摘要：随着经济的不断发展，人类的生活已经产生了大量的废弃物，这对环境产生了极大的损害。如今，环境问题已经成为了全球性问题之一，且已经影响了经济的发展和人类的生活。从上世纪70年代开始，会计领域也开始关注到环境问题，并且希望利用会计的方法，使得会计信息得以表述，使得会计能够加入到环境保护中去。本课题采用与实研究相结合的方法对环境会计信息披露问题进行研究。本文以为例，选取家样本，通过对上市公司年报社会责任报告中披露的环境会计信息进行统计，毕业论文外文摘要 The research on information disclosure of Chinas oil industry of the listed company of environmental accounting Abstract: With the development of economy, Large amounts of waste has been produced by human and the environment has been damaged. At present, The environmental issue has become one of the global issues and it has affected the development of economy and the human life. Since the 1970s, The environmental issue ha been started to pay attention to and expected to use the method of accounting by the field of accounting. Meanwhile, The accounting information can be expressed and added to the environmental protection. The issue of environmental disclosure was studied by the combination of statistic analysis and empirical research of theoretical analysis and empirical research. Based on the oil industry as an example, the selection of 34 sample companies. The statistical study of environmental accounting information was disclosed by the listed companies annual reports 2011 and social responsibility reports. In order to promote the improvement of environmental accounting information of listed companies disclosed and the sustainable development of Chinas economic. Keywords: Petrochemical industry ; Environmental accounting; Information disclosure  目 录 1绪论………………………………………………………………………………1 1.1 研究背景…………………………………………………………………………1 1.2 研究目的和意义…………………………………………………………………1 1.3 文献综述…………………………………………………………………………1 2 环境会计信息披露基本理论概述……