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1、 Research on Environmental Accounting information Discloure in China -An Analysis Based on the Data in Petrifaction and Plastics Industry Candidate GongYing Supervisor and Rank LiuChangQing Professor College Business School Program Public Administration Specialization Accounting Degree Master Univer
2、sity Xiangtan University Date June 10, 2011 湘潭大学湘潭大学 学位论文原创性声明学位论文原创性声明 本人郑重声明：所呈交的论文是本人在导师的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写的成果作品。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律后果由本人承担。 作者签名： 日期： 年 月 日 学位论文版权使用授权书学位论文版权使用授权书 本学位论文作者完全了解学校有关保留、使用学位论文的规定，同意学校保留并向国家有关部门或机构送交论文的复印
3、件和电子版，允许论文被查阅和借阅。本人授权湘潭大学可以将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。 涉密论文按学校规定处理。 作者签名： 日期： 年 月 日 导师签名： 日期： 年 月 日 I 摘 要 随着可持续发展战略的实施和公众环保意识的增强， 环境问题日益受到世界各国的重视。20世纪70年代，西方会计界开始积极探讨环境会计研究，其理论日益成熟和完善，并广泛运用于实务指导，取得了积极的环保成就。而我国的环境会计研究始于20世90年代末，起步较晚，环境会计信息披露方面的法律法规不健全，环境信息披露理论不成熟，环境管理会计实务推进
4、工作较为薄弱。因此，加强我国环境会计研究刻不容缓。 本文以环境会计信息披露的基础理论作为支撑， 借鉴国内外环境会计信息披露相关文献的研究方法和结论，结合我国的基本国情展开研究。首先详细阐述了我国企业环境会计信息披露的总体状况， 分析了环境会计信息披露所存在的三个问题： 基于企业外部问题，基于企业自身问题和基于环境会计信息披露本身的问题。 在此基础上， 分析了我国环境会计信息披露的动因， 认为主要来自两个方面，信息的需求动因和信息的供给动因。同时例举我国石化塑胶行业 2007 年-2009年年度报告中涉及环境会计信息披露的数据进行统计性分析和描述性统计， 运用Logistic 模型进行实证研究，
5、探讨我国环境会计信息披露的影响因素，从公司规模、公司偿债能力、公司发展能力和公司盈利能力这四个方面进行研究。研究结论表明，我国公司环境信息披露水平较低，主要是强制性披露，披露动机主要是外部压力因素，在实证研究结论中，公司规模和公司盈利能力对公司的环境信息披露影响较大， 呈正相关趋势， 公司偿债能力与公司环境信息披露情况影响较小，也呈正相关趋势，而企业发展能力与与公司环境信息披露情况影响甚微。针对这些具体情况，本文从宏观方面和微观方面提出了相应的对策，希望对我国环境会计信息披露情况有所帮助。 关键字：环境会计；信息披露；实证研究；社会责任 II Abstract With the impleme
6、ntation of the strategy of sustainable development and the enhancement of chinese public awareness of environmental protection ,the environmental issuues has gained increasing attention by the world.In 1970s ,the West began to actively explore the accounting profession of environmental accounting, a
7、nd now the theory has become more and more sophisticated and compplete, since it is widely used in practical guidance,it has achieved positive environmental achievements. Howerer, Chinese environmental accounting research began in the end of 1990s, a late start, so the laws in environmental accounti
8、ng information disclosure and regulations are not sound, the environmental information disclosure theory is immature, and the environmental management accounting practice to promote the work is still weak. Therefore, the environmental accounting research should be strengthened without delay. This pa
9、per is based on the theory of environmental accounting information disclosure.Besides,in combinition with a study of Chinas basic national conditions,the research methods and conclusions of relevant works from both domestic and foreign environmental accounting information disclosure are cited as ref
10、erence.Firstly, it made a detailed description about the general stiuation of environmental accounting information disclosure in Chinas business worlds,and made an analysis of three problems in environmental accounting information disclosure,including the problems based on the outside factors of the
11、 enterprise,the problems based on the enterprises own issues,and the problems based on environmental accounting information disclosure itself.Through this, it analyzed the dynamic couses of environmental accounting information disclosure in our country,which are considered mainly from two aspect,nam
12、ely in information needs and information supply motivation.Meanwhile,the data of environmental accounting information disclosure ,which are referred in the annual report of Petrifaction and Plastics Industry in our country from 2007 to 2009,are set as examples.They are listed for statistical analysi
13、s and description stiatistics.The Logistic mode is adopted for emprical research.It tended to explore the factors affecting environmental accounting information disclosure in our country,ranging from the companys size,solvency,development capacity and profitability.The conclusion we draw can III dem
14、onstrate that the lower level of environmental information disclosure in our country is mainly because of the mandatory disclosure, and motives of disclosure are mostly resulted from external pressure factors. The empirical findings showed that the company size and profitability had great influences
15、 on the companys environmental information disclosure,which turned to be a positive correlation trend, while the companys solvency and had less affected on the company environmental information disclosure, which also turned to be a positive correlation trend, However,the companys development capacity has little influence on environmental information disclosure.At last,in accordance with all the specific factors and empirical findings,the writer posed several counter measures both from macro and micr
