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A Case Study On Environmentalaccounting Information Disclosure Of ZSY Company

Posted on:2018-02-13Degree:MasterType:Thesis
Country:ChinaCandidate:J H WuFull Text:PDF
GTID:2359330536459295Subject:Accounting
Abstract/Summary:PDF Full Text Request
In today's era,with the growth of the national economy,the serious pollution of the environmental problems more and more aroused great concern of the public,we are more aware of the ecological environment of the importance of human life.Therefore,people on the "protection of the environment,save resources," the voice of more and more intense.Most of the environmental pollution problems are generated in the production and operation of enterprises,so how to pay attention to environmental problems in production and management,take the initiative to take social responsibility,to achieve the harmonious coexistence of the economy and the environment has become increasingly important issue.Currently,environmental pollution incidents are endless,people pay more attention to this time,the state also pay more attention to environmental issues.In order to adapt to China's economic development,so that the economy and the environment can be coordinated development,the Government put forward the scientific concept of development,in the development of the economy when not forgetting energy conservation and environmental protection.Because the environmental accounting information disclosed by the enterprise is related to the image and development of the enterprise,the stakeholders of the enterprise pay more and more attention to the environmental accounting information disclosure.Domestic environmental accounting research started relatively late,the theory is not too perfect,so the disclosure of environmental accounting information is not practical.Therefore,through the study of environmental accounting information disclosure,can promote enterprises to enhance their social responsibility and environmental image,to protect the ecological environment and the purpose of saving resources.With the increasing concern about environmental pollution,the relevant departments of the state have also taken corresponding measures to standardize the disclosure of environmental accounting information.National regulatory authorities promulgate a number of laws and regulations to promote the disclosure of environmental accounting information listed companies,reflecting the government's attention in this regard.The oil industry is one of the pillar industries of China's economic development,which has a significant impact on our living environment.Therefore,the relevant departments should pay attention to the environmental accounting information disclosure of the enterprises and enterprises so that the contents of the disclosure can be fully and completely.However,in view of our current theoretical research on environmental accounting information disclosure is not perfect, the industry's enterprises in the environmental accounting information disclosure is incomplete,the form is not standardized and many other issues.This paper combs the domestic and foreign literatures on the disclosure of environmental accounting information.Based on the theories of sustainable development theory,social responsibility theory and stakeholder theory,this paper chooses ZSY company as representative case in petroleum industry,using case analysis method This paper analyzes the existing problems in the form,mode and content of environmental accounting information and analyzes its causes,and puts forward the countermeasures to improve the disclosure of corporate environmental accounting information,so that the information disclosed by ZSY company is more complete and complete.This article has a certain guiding role to improve the environmental accounting information disclosure of ZSY company and provide reference for other enterprises.
Keywords/Search Tags:Environmental accounting, Information disclosure, Sustainable development, The social responsibility
PDF Full Text Request
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