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1、濟(jì)南大學(xué)泉城學(xué)院畢業(yè)論文畢業(yè)論文論文題目我國企業(yè)環(huán)境會(huì)計(jì)信息披露問題研究專業(yè)名稱財(cái)務(wù)管理班級(jí)名稱學(xué)生姓名學(xué)生學(xué)號(hào)指導(dǎo)教師摘要隨著社會(huì)的發(fā)展與經(jīng)濟(jì)的進(jìn)步,環(huán)境問題越來越成為威脅人類健康與發(fā)展的重要問題。我國作為世界第一人口大國,經(jīng)濟(jì)進(jìn)步與環(huán)境破壞之間的矛盾尤為尖銳。研究保護(hù)環(huán)境對(duì)我國綜合發(fā)展意義重大。我國在環(huán)境會(huì)計(jì)信息披露研究方面起步較晚,但一直處于發(fā)展之中。近年來,我國出臺(tái)了一系列政策推進(jìn)經(jīng)濟(jì)環(huán)境保護(hù)的實(shí)施。例如懲罰制度的完善,企業(yè)操作的透明化都加快了對(duì)經(jīng)濟(jì)環(huán)境保護(hù)的進(jìn)程,但是面對(duì)我國持續(xù)發(fā)熱的經(jīng)濟(jì)市場(chǎng)與龐大激增的人口數(shù)量,在環(huán)境保護(hù)問題上,我國還要繼續(xù)監(jiān)督和推
2、進(jìn)。因此,本文研究的課題—我國企業(yè)信息披露問題研究,對(duì)我國環(huán)境與經(jīng)濟(jì)的協(xié)調(diào)發(fā)展具有重要意義。III濟(jì)南大學(xué)泉城學(xué)院畢業(yè)論文本文第一章主要介紹了選題意義以及關(guān)于環(huán)境會(huì)計(jì)信息披露國內(nèi)外的研究現(xiàn)狀與方法。第二章主要分析了環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀及其影響。第三章則相對(duì)的提出了環(huán)境會(huì)計(jì)披露中存在的一系列問題,例如理論實(shí)務(wù)不夠完善、披露信息的數(shù)量少且缺乏可比性、缺乏可操作的會(huì)計(jì)準(zhǔn)則等問題。第四章提出了相對(duì)于問題的對(duì)應(yīng)的對(duì)策以及解決方案,如制定并完善相關(guān)法規(guī)準(zhǔn)則、加強(qiáng)人才培養(yǎng)、加強(qiáng)政府監(jiān)督與政策建立等。關(guān)鍵詞:環(huán)境會(huì)計(jì);信息披露;企業(yè)會(huì)計(jì)ABSTRACTSinceancient
3、times,theeconomyhasbeenthefocusofattention.WiththeIII濟(jì)南大學(xué)泉城學(xué)院畢業(yè)論文developmentofeconomicstructuresarechanging,andimpedethesustainableeconomicdevelopmentofecologicalissuesandenvironmentalpollutionproblemshavebecomeincreasinglyprominent.China,astheworld'smostpopulousnation,isparticularly
4、sharpcontradictionsbetweeneconomicprogressandenvironmentaldamage.StudyonprotectionoftheenvironmentforChina'seconomicdevelopmentintheareaoftheimpactonChina'sdevelopmentisofgreatsignificance.Inrecentyears,theimplementationofenvironmentalprotectionissuedaseriesofpoliciestopromoteeconomy
5、inChina.Forexample,perfectingthesystemofpenalties,transparencyinbusinessoperationstoacceleratetheprocessofeconomicenvironment,butinthefaceofpersistentfeverinChina'seconomicsurgeinmarketswithlargepopulations,ontheissueofenvironmentalprotection,Chinawillcontinuetomonitorandpromote.Ther
6、efore,thispaperstudies--studyontheinformationdisclosureofChineseenterprises,forthecoordinateddevelopmentofenvironmentandeconomyinChinaisofgreatsignificance.Firstchapterintroducesinthepresentcontextofmeaningandonthecurrentstatusandmethodsofenvironmentalaccountinginformationdisclosureb
7、othathomeandabroad.Thesecondchapteranalyzesthestatusandinfluenceofenvironmentalaccountinginformationdisclosure.Presentedinthethirdchapterofenvironmentalaccountingdisclosuresinaseriesofproblems,suchastheory,practiceisnotperfect,thenumberofdisclosureslessandlackofcomparabilityandoperat
8、ionalissuess