本科毕业设计(论文)

二○ 19 年 5 月 26 日

太阳纸业绿色会计信息披露问题研究

摘□要

全球工业化进程加速发展使得经济持续增长的同时也给环境带来了不利的影响。环境污染阻碍了经济的良性发展，破坏了社会的生态平衡，不利于经济社会的长久健康的发展。因此，人们认识到环境效益在经济发展中的重要性。绿色会计的概念就是顺应环境效应的背景提出和发展起来的，它注重企业的环保信息的披露，通过环保数据信息的披露进行企业经济发展中的环境产生的影响进行量化分析，通过数据的分析更直观的为企业呈现经济发展中的环境效益，数据上客观直接的反映企业承担的环保责任，促使企业制定可持续发展的经济战略，加强对绿色会计信息的整理和披露，提高企业的社会责任感。目前，我国缺失完整的绿色会计信息披露体系，导致企业在进行年报信息披露过程中没有系统的规定进行参考，导致出现绿色会计信息披露环保信息缺失，披露数据可比性差等问题。

本文通过查阅近年来对于绿色会计的研究文献，借鉴专家的研究经验，进而确定了本文的研究方法和思路；通过借鉴查阅国内外学者对绿色会计信息披露的研究成果，总结出适合我国实际情况的观点，为我国企业提供绿色会计信息披露的理论借鉴。其次，本文还坚持理论联系实际的研究方法，以与环境发展紧密联系的上市公司太阳纸业为案例，根据太阳纸业2017-2018年向社会公众披露的财务信息和社会责任报告，进行相关数据的提取和分析；重点研究太阳纸业2017-2018年财务报表披露中关于绿色会计的披露部分，以及社会责任报告中对于环境保护方面做出的措施。通过数据对比分析和社会责任报告中的具体披露，对太阳纸业的绿色会计信息披露做出客观公正的评价，找出其在信息披露过程中存在的不足，出现问题的原因，根据实际情况进行提出改进的措施，希望可以促进太阳纸业的绿色会计信息披露的完善。

关键词：太阳纸业；绿色会计；信息披露问题；

Research On Green Accounting Information Disclosure Of Sun Paper Industry Summary

ABSTRACT

The accelerated development of global industrialization has brought about both sustained economic growth and adverse effects on the environment. Environmental pollution hinders the healthy development of economy, destroys the ecological balance of society, and is not conducive to the long-term and healthy development of economy and society. Therefore, people realize the importance of environmental benefits in economic development. The concept of green accounting is put forward and developed in accordance with the background of environmental effects. It pays attention to the disclosure of environmental protection information of enterprises. Through the disclosure of environmental protection data information, it carries out quantitative analysis of the environmental impact in the economic development of enterprises. Through the analysis of data, it presents more intuitive environmental benefits in the economic development of enterprises, and objectively and directly reflects the undertaking of enterprises in the data. The responsibility of environmental protection urges enterprises to formulate sustainable economic strategies, strengthen the collation and disclosure of green accounting information, and enhance their sense of social responsibility. At present, the absence of a complete system of disclosure of green accounting information in China has led to the absence of systematic provisions for reference in the process of information disclosure of annual reports, resulting in the absence of environmental information disclosure of green accounting information and poor comparability of disclosure data.

By consulting the research literature on green accounting in recent years and drawing on the research experience of experts, this paper determines the research methods and ideas of this paper. By consulting the research results of domestic and foreign scholars on green accounting information disclosure, this paper summarizes the viewpoints suitable for the actual situation of our country, and provides theoretical reference for our enterprises to disclose green accounting information. Secondly, this paper also adheres to the research method of integrating theory with practice, taking Sun Paper as an example, which is closely related to environmental development. According to the financial information and social responsibility reports disclosed to the public by Sun Paper from 2017 to 2018, the paper extracts and analyses the relevant data, and focuses on the disclosure of green accounting in the financial statements disclosure of Sun Paper from 2017 to 2018. And the measures taken in the social responsibility report on environmental protection. Through comparative analysis of data and specific disclosure in social responsibility report, this paper objectively and impartially evaluates the disclosure of green accounting information in Sun Paper Industry, finds out the shortcomings in the process of information disclosure and the causes of the problems, and puts forward improvement measures according to the actual situation, hoping to promote the perfection of the disclosure of green accounting information in Sun Paper Industry.

Keywords: solar paper industry; green accounting; information disclosure issues;

目 录

1.绪论 1