毕业论文二稿

编号

潍坊学院

毕 业 论 文

课题名称:我国企业环境会计信息披露初探 学生姓名: 刘志强

学 号: 10041340419 专 业: 会计学 班 级: 10级会计4班 指导教师: 李晓君

2014 年 5 月

潍坊学院本科毕业设计（论文）

目录

中文摘要............................................................I

Abstract...........................................................II 引言................................................................1 一 关于环境会计信息披露的国内外文章综述及比较.......................2

(一)国外文献综述................................................2 (二)国内文献....................................................3 二 环境会计信息披露的概述...........................................4

（一）环境会计定义........................................... ...4 (二) 环境会计基本内容............................................4 （三）环境会计信息披露的定义......................................5 (四) 环境会计信息披露的基本原理..................................5

三 我国钢铁类环境会计信息披露的现状..................................5

(一) 环境会计信息披露的内容.....................................5 四 关于环境会计的研究结论和政策建议..................................6 (一)加强政府的推动作用............................................7 (二)完善环境会计信息披露体系......................................7 (三)加强企业自身环境会计建设......................................7 结束语...............................................................8 参考文献.............................................................9 谢辞................................................................10

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潍坊学院本科毕业设计（论文）

摘要

环境会计作为经济发展的指导理论是特别贴切，也是符合我们经济发展的必然选择。环境会计信息披露作为环境信息的重要组成部分，将会在促进可持续发展上起到重要作用，也会对会计理论和经济体制起到完善作用。钢铁类公司的经济效益与环境效益的平衡越来越受到各方面的关注，所以，本文重点研究钢铁类公司的环境会计信息的披露，具有现实意义。

引言部分我们主要介绍研究背景，研究目的和意义，研究内容及研究方法等内容。本文主体部分分为四个部分，第一部分主要介绍国内外环境会计信息基本内容以及国内外关于环境会计的文章综述及对比。第二部分介绍了关于环境会计信息披露的定义以及基本内容，基本原理。第三部分为我国钢铁类公司的针对环境会计信息披露的实例现状分析及总结。第四部分是这次研究的结论以及相应的政策建议。 关键词 ：环境会计 钢铁类公司 信息披露

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潍坊学院本科毕业设计（论文）

ABSTRACT

The balance of development and environmental pollution, the key point of it into what we are discussing. This equilibrium point is, we should be in the economic development of the environmental pollution as one of the important reasons, the guide on the right path of economic development. And sustainable development theory is a branch of accounting, environmental accounting, as the guiding theory of economic development is particularly apt, also is in line with our economic development inevitably choice. Environmental accounting information disclosure as an important part of environmental information, and will play an important role in promoting the sustainable development, also can have perfect effect of accounting theory and economic system. Iron and steel company the balance of economic and environmental benefits of more and more attention by all aspects, so, this article focuses on the iron and steel company of environmental accounting information disclosure, has a practical significance.

This article is divided into five parts, the first part mainly introduces the research background, research purpose and meaning, research contents and research methods such as content, basic content, and the second part of main domestic and foreign environmental accounting information about environmental accounting at home and abroad were reviewed and compared. The third part introduces about the definition of environmental accounting information disclosure and the basic content, basic principles. The fourth part for our country's iron and steel companies in view of the environmental accounting information disclosure status of instance analysis and summary. The fifth part is the conclusion of the research and corresponding policy Suggestions.

Keywords: Environmental information Disclosure accounting Steel companies

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