制革行业环境信息披露现状及问题研究——以兴业皮革科技股份有限公司为例

论文总字数：20823字

目 录

1绪论 6

1.1研究背景与研究意义 6

1.1.1研究背景 6

1.1.2研究意义 6

1.2文献综述 7

1.2.1国内文献综述 7

1.2.2国外文献综述 7

1.2.3文献评述 8

1.3研究思路与研究方法 8

1.3.1研究思路 8

1.3.2研究方法 8

2环境会计信息披露基本理论概述 9

2.1环境会计信息披露相关概念 9

2.1.1环境会计的含义 9

2.1.2环境会计信息披露 9

2.2环境会计信息披露的理论基础 9

2.2.1可持续发展理论 9

2.2.2利益相关者理论 9

2.2.3信息不对称理论 9

3兴业皮革科技股份有限公司环境信息披露案例分析 10

3.1 兴业科技环境信息披露模式 10

3.2兴业科技环境信息披露内容 11

3.2.1董事会报告 11

3.2.2财务报表附注 12

3.2.3社会责任报告 13

3.2.4总结 14

4兴业科技环境信息披露存在的问题 15

4.1 环保相关的资金流向不明确 15

4.2披露内容有选择性 16

4.3 环境信息披露标准不一致 16

4.4环境信息披露的可靠性低 16

5兴业科技环境信息披露问题动因分析 17

5.1外部原因 17

5.1.1监管主体不明确 17

5.1.2强制披露制度相关法规政策不健全 17

5.1.3信息使用者对信息要求不严格 17

5.2内部原因 18

5.2.1公司内部管理人员对信息披露重要性认识不够 18

5.2.2企业内部监管不力 18

5.2.3企业环保责任意识薄弱 18

6提升环境信息披露质量的相应对策 18

6.1外部环境 19

6.1.1加强相关部门的监管力度 19

6.1.2制定研究环境会计奖励政策 19

6.1.3提高信息使用者的环境信息意识 19

6.2内部约束 19

6.2.1强化管理层信息披露意识 19

6.2.2加强财务人员素质 20

7结论 20

参考文献： 20

致谢 23

制革行业环境信息披露现状及问题研究

——以兴业皮革科技股份有限公司的数据为例

滕茜雯

，China

Abstract：With the continuous progress of industry and science and technology, our country’s economy has been able to develop rapidly. However, these developments come at the cost of consuming resources and causing irreversible harm to the environment. Under the background of rapid economic development in our country, the tanning industry, as one of the heavily polluting industries, must bear most of the social responsibilities for our current environmental problems. Therefore, this article selected a listed company in the tanning industry - Xingye Leather Technology Co., Ltd., to analyze the status and problems of information disclosure from 2012 to 2017 , and focus on finishing. The company discovered the problems with the company's environmental information pollution disclosure: the specific flow of environmental protection related funds is not clear, the disclosure content is selective, the environmental information disclosure standards are inconsistent, and the reliability of environmental information disclosure is low. Through the analysis of the data, find out the corresponding reasons. Finally, some viable opinions on the remaining problems of the company's environmental information disclosure are proposed. It is hoped that through the specific study of the company, there will be a new understanding of the information disclosure status and problems of the entire tanning industry.

Keywords: heavy pollution industry; tannery Industry; disclosure of environmental information; environmental accounting

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