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当今社会在飞速发展的同时也在以从未有过的速度破坏着人类赖以生存的家园。一直以来所积攒的环境污染已经在逐渐浮现出其现实的和潜在的危害。重污染企业在日常生产制造的过程中不可避免地对环境造成极大破坏，因此这些企业理应担当起保护环境的重大任务。在这样的大情景之下，完善环境会计相关准则迫在眉睫，而环境信息披露又是体现环境会计成果的直接桥梁，所以对环境信息披露的探索对于环境友好型发展有着非同一般的意义。19434
摘要本论文主要从环境信息披露理论分析、动因分析、重污染上市公司环境信息披露情况研究、案例分析等几个方面展开论述和探究，最后提出我国重污染上市公司在环境信息披露过程中存在的缺陷及应对措施，以期对相关问题的发展起到积极影响。
关键词 重污染行业 上市公司 环境信息披露
毕业论文外文摘要
Title Research of Environmental Information Disclosure
of Heavily Polluting Listed Companies
Abstract
The rapid development of modern society, while also destroyed at an unprecedented rate environment for human survival. For a long time the cumulative environmental pollution has began to show its actual and potential hazards. Heavily polluting enterprises, especially enterprises inevitably produce large amounts of environmental activities in the course of production, and therefore should bear an inescapable responsibility for environmental protection. In this context, the build environment with pressing practical accounting requirements, and environmental accounting information disclosure of environmental accounting is the starting point, the study carried out environmental accounting information disclosure is significant for the implementation of sustainable development.
In this paper, theoretical analysis of the disclosure of information from the environment, motivation analysis, heavily polluting companies listed on the disclosure of environmental information research, case studies, and several other aspects are discussed and explored. Finally, heavy pollution environmental information disclosure of listed companies Problems and Solutions, to the development of environmental information disclosure of a positive impact.
Keywords Heavily polluting industries Listed Companies Environmental Information Disclosure
目 录
1 绪论 1
1.1 研究背景 1
1.2 研究意义 1
1.3 文献综述 1
1.4 研究方法 3
1.5 研究思路 3
2 环境信息披露相关理论分析 4
2.1 环境信息披露相关概念 4
2.2 环境信息披露相关规定 4
2.3 环境信息披露动因分析 5
3 重污染上市公司环境信息披露现状分析及存在问题 7
3.1 重污染上市公司环境信息披露现状分析 7
3.2 重污染上市公司环境信息披露存在问题研究 13
4 规范环境信息披露的建议 16
4.1 建立健全的披露准则 16
4.2 加强环境信息披露监管 16
4.3 提高企业披露环境信息的主动性 17
5 案例分析——以云南驰宏锌锗股份有限公司为例 19
5.1 驰宏锌锗简介 19
5.2 驰宏锌锗环境信息披露状况 19
5.3 驰宏锌锗环境信息披露评析 24
5.4 规范驰宏锌锗环境信息披露问题解决对策 25