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Environmental Accounting Information Disclosure

Posted on:2016-07-13Degree:MasterType:Thesis
Country:ChinaCandidate:Y ChenFull Text:PDF
GTID:2359330512475082Subject:Financial Accounting
Abstract/Summary:PDF Full Text Request
With the high-speed development of human society and the rapid advance of science and technology,people's life have been greatly improved,especially in material life.At the same time,the natural environment in which we live has been greatly damaged.In the daily course of business,people did not take any control measures,random discharge of pollutants everywhere,surrounding environment has been destroyed.Today,the international environmental pollution problems have been valued by various countries,the voice of protection of the environment has become higher and higher,how to solve the current situation of the increasingly serious environmental pollution has become the primary challenge faced by all countries.In this background,environmental accounting emerged.At present,the research on the environmental accounting has entered the initial stage,and has preliminary results,but overall,there are still many deficiencies in this Department,including environmental accounting information disclosure,and the whole system is not perfect,it has not yet formed a professional and credibility can be applied in practice theory and operating system.And our country is in the accelerated realization of "8Four Modernizations" process,in the rapid development of various industries,the petrochemical industry as a key pillar industry in our country,the size of its development to a large extent affected the country's economic progress,and therefore,this article select the petrochemical industry as the research object,and the petrochemical industry's leading enterprises-A Case Study of Sinopec,research petrochemical enterprises in environmental accounting information disclosure situation,facilitate the coordination of the contradiction between the natural environment and the business benefits and achieve sustainable development goals.This paper studied the petrochemical enterprises Environmental Accounting Information Disclosure.Firstly,the management system began to study some of the earlier foreign environmental accounting information disclosure and have achieved certain results and practical experience of developed countries,to explore,to find out their successful experience and enlightenment to China,and introduced the research method;Secondly,the environmental accounting basic theory elaborated in this emerging discipline of accounting basic introduction.After the accounts processing and reporting on research of environmental accounting,and environmental performance evaluation for preliminary exploration,pave the way for the case later in the petrochemical analysis.Again,through the study of environmental accounting information disclosure in the petrochemical,revealing petrochemical Environmental Accounting Information Disclosure current situation and existing problems,including the quality of information,insufficient disclosure of three models,business awareness;after reason to identify problems,targeted to establish respect from laws and regulations and oversight bodies,theoretical research,public awareness and professional training aspects to solve the problem of China's petrochemical industry,environmental accounting information disclosed in the practical operation of enterprises have a certain role in the guidelines.
Keywords/Search Tags:environmental accounting, environmental accounting information disclosure, sustainable development, environmental report, the petrochemical industry
PDF Full Text Request
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