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Research On Environmental Accounting Information Disclosure Of Listed Companies In Hunan Province

Posted on:2018-05-09Degree:MasterType:Thesis
Country:ChinaCandidate:C WanFull Text:PDF
GTID:2359330515962928Subject:Accounting
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After a meeting of the party's 18,State of ecological civilization construction,further increase,accompanied by raised a number of "carbon","green" report and environmental protection-related concepts,such as,reflecting the economic activities associated with environmental accounting increasingly valued by society at large and authorities in the field.September 2015,the State Department of environmental protection issued by mass and specialized media reports reflect the processing of cases,which include Hunan Zhuzhou smelter group involved pollution cases.Home is in a period of high speed of economic development in Hunan province,faces growing constraints of resources and environment.Based on the advantage of topography in Hunan province.But non-ferrous metal smelting enterprises belong to the heavily polluting industries,in daily activities,it is easy to bring destruction to the surrounding environment.In view of this,we select case of Zhuzhou smelter group of listed companies in Hunan province nonferrous metals industry as a starting point.First,comb through information disclosure of environmental accounting theory on foreign environmental accounting information disclosure and status quo in China experience and enlightenment of the comparison,which lay a foundation below.Hunan province,then 70 environmental accounting information disclosure of listed companies in the near future,as the key part in Zhuzhou smelter group case studies provide outside research environments.By Zhuzhou smelter group,within the five years from 2011 to 2015 time period relating to environmental information in the annual report of hand finishing,Zhuzhou smelter group to study the methods and content of information disclosure of environmental accounting,summarizing the problems and causes of the problem.Finally in Zhuzhou smelter group design a set of environmental accounting information disclosure framework,get advice and inspiration from the case analysis.Paper get following conclusion: on Hunan province listed company environment accounting information disclosure research on research China listed company environment accounting information disclosure has reference role;on strains ye group in environment accounting information disclosure aspects exists problem,recommends and building for strains ye group of environment accounting information disclosure framework on heavy pollution industry listed company has must versatility;through on strains ye group environment accounting information disclosure content made have exploration,expects can for home of environment accounting information disclosure development contribution a copies bit of force.
Keywords/Search Tags:environmental accounting, information disclosure, listed companies in Hunan Province, Zhuzhou Metallurgical Group
PDF Full Text Request
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