论文总字数：21025字
摘 要
随着社会发展速度的加快，环境问题日渐严峻起来，能源消耗的程度也越来越高，人们开始逐渐认识到了环境保护的重要性。为了我们赖以生存的青山绿水，国家也是加大了环境整治的力度，整治便需要一定的衡量标准和监督体系，绿色会计信息的披露成为政策的重中之重。基于我国现有的可持续发展的理念，我国如今十分重视并大力发展绿色会计，绿色会计信息披露能够直观的展现一个企业各项经营活动所带来的能源消耗和环境影响，能够真实有效的反映这个企业活动对能源消耗和环境污染的处理措施和成果。相关监督机构也可以根据绿色会计信息披露的信息，对污染、能耗较高，以及污染处理结果不达标的企业进行整治，以此提高企业对绿色会计核算的学习和环保节能的意识。这种严格标准，无疑对许多企业是一种挑战，但为了企业的长期持续发展，重视绿色信息披露相关工作更多的是一种保障，是企业又一次转型发展的机会。
鉴于绿色会计信息披露属于我国目前接触的一个新领域，在实践中不免会遇到很多棘手的实际问题，为了我国绿色会计在长久健康的发展道路上稳步前行，本文运用理论与实证分析法结合的方法，结合相关企业案例对我国绿色会计信息披露的现状进行分析阐述，研究我国绿色会计信息披露制度的不完善处，探索设计可持续发展背景下企业绿色会计信息披露的模式，改善我国现有绿色会计信息披露体系，促进我国绿色会计信息披露的先进理念与实际操作相结合发展。
关键词：可持续发展；绿色会计；信息披露；环保节能
Analysis of Implementation Status of China's Green Accounting Information Disclosure Based on Sustainable Development
Abstract
With the acceleration of social development, environmental problems become more and more serious, the degree of energy consumption is higher and higher, people begin to realize the importance of environmental protection In order to survive in the environment, the state has also increased the intensity of environmental governance, governance will need certain standards and monitoring system, the disclosure of green accounting information has become the focus of policy. Based on the current concept of sustainable development in our country, our country now attaches great importance to and vigorously develops the green accounting, the green accounting information disclosure can display directly the energy consumption and the environmental impact which each business activity brings, can truly and effectively reflect the enterprise activities on energy consumption and environmental pollution treatment measures and results. According to the information disclosed by green accounting information, relevant supervision organizations can also rectify enterprises with high pollution, high energy consumption and substandard treatment, so as to improve enterprises' awareness of learning green accounting and environmental protection and energy conservation. This kind of strict standard is undoubtedly a challenge for many enterprises. However, for the long-term sustainable development of enterprises, attaching importance to the work related to green information disclosure is more of a guarantee and another opportunity for enterprises to transform and develop.
In view of the fact that the disclosure of green accounting information belongs to a new field that our country is in contact with at present, it is unavoidable to meet many thorny practical problems in practice, in order to make steady progress on the long and healthy development road of green accounting in our country, this paper uses the method of theoretical and empirical analysis, combining with the cases of related enterprises, to analyze and expound the current situation of green accounting information disclosure in China, and to study the imperfections of green accounting information disclosure system in China, this paper explores the pattern of enterprise green accounting information disclosure under the background of Sustainable Development, improves the current green accounting information disclosure system in China, and promotes the development of the combination of advanced idea and practical operation of green accounting information disclosure in China.
Key words: Sustainable Development; Green Accounting; Information Disclosure; Environmental Protection and EnergyConservation;
目 录
摘 要 2
Abstract 3
第一章 绪 论 4
1.1 研究背景 5
1.2 研究目的及意义 5
1.3 研究内容及方法 5
1.3.1 研究内容 5
1.3.2 研究方法 6
1.4 技术路线图 6
第二章 绿色会计信息披露研究的文献综述 7
2.1 绿色会计基本假设和原则研究综述 7
2.2 绿色会计要素及其确认、计量研究综述 7
第三章 绿色会计信息披露现状概述 9
3.1 绿色会计信息披露的现状及问题 9
3.1.1 现阶段国家政策导向 9
3.1.2 企业绿色会计披露不足 9
3.1.3 信息披露不足对投资者行为意向的影响 10
3.2 对绿色会计信息披露造成影响的原因 10
3.2.1 企业人员素质较低，造成绿色会计信息质量下降 10
3.2.2 会计监督不利导致会计信息失真 10
3.2.3 会计准则体系不完善 11
3.2.4 会计人员职权有疏漏 12
3.3 本章小结 12
第四章 宝钢股份案例分析 13
4.1 宝钢股份简介 13
4.2 宝钢股份绿色会计信息披露现状 13
4.2.1 主要资源、能源的消耗 13
4.2.2 污染物、废弃物处理 14
4.3 宝钢、武钢和太钢绿色会计信息披露对比分析 15
4.3.1 武钢股份绿色会计信息披露情况 15
4.3.2 太钢股份绿色会计信息披露情况 15
4.3.3 宝钢股份案例对比分析 15
4.4 宝钢股份绿色会计信息披露案例的启示 16
4.4.1 企业环保意识的提升推动绿色信息披露 16
4.4.2 拓展绿色制造体系完善绿色信息披露 16
4.4.3 主动披露绿色会计信息促进企业发展 16
第五章 如何设计绿色会计信息披露模式的措施 17
5.1 增强企业环保意识，提高会计人员素质 17
5.2 加强内部审计机制，健全绿色制造体系 17
5.3 出台具体会计准则并贯彻落实好新会计准则 17
结 论 19
参考文献（References） 20
致 谢 21
第一章 绪 论
1.1 研究背景
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