论文总字数：20425字

摘 要

Abstract II

第一章 基本内容介绍 1

1.1 选题背景 1

1.2 选题意义 2

1.2.1 理论意义 2

1.2.2 现实意义 2

1.3 研究方法 3

1.3.1 研究方法 3

1.4 研究内容 3

1.5 环境会计信息披露相关概念 4

1.5.1 环境会计信息披露的含义 4

1.5.2 环境会计信息披露的内容和形式 5

第二章 目前我国化工行业环境会计信息披露的状况 6

2.1 化工行业环境会计信息披露的整体情况 6

2.2 上海家化环境会计信息披露的状况 6

2.2.1 公司基本介绍 6

2.2.2 公司环境会计信息披露形式分析 7

2.2.3 公司环境会计信息披露内容分析 7

2.2.4 公司环保投入 9

第三章 我国化工行业环境会计信息披露的问题及问题存在的原因 11

3.1 我国化工行业环境会计信息披露的普遍问题 11

3.1.1 只顾追求经济利益，缺乏自愿性和主动性 11

3.1.2 披露内容不完整全面，可比性差 12

3.1.3 披露的形式多种多样，不具规范性 13

3.1.4 缺乏对环境信息的鉴证与审核，不具可靠性 13

3.2 原因分析 13

3.2.1 企业自身 13

3.2.2 企业外部环境 14

第四章 关于化工行业环境会计信息披露的相关意见和建议 16

4.1 政府机关 16

4.2 企业自身 16

4.3 社会组织和公众 17

第五章 总结和不足 18

5.1 总结 18

5.2 不足 18

参考文献 19

致谢 21

化工行业环境会计信息披露问题研究---以上海家化为例

摘要

18世纪60年代世界发生了第一次工业革命，随后又相继发生两次工业革命，这三次工业革命对于整个世界而言有着非凡的意义，我们可以明显看到：各行业尤其是工业生产技术得到了突飞猛进的发展，世界绝大多数人民的生活得到了极大的改善和提高，但社会经济在高速前进和发展的同时，环境污染问题也频频发生。环境问题已然成为了世界性的热点话题，人们对于环保的呼声也日渐高涨，环境会计作为一个新兴学科应运而生。早在上个世纪70年代，发达国家就开始研究环境会计的相关内容以及如何进行环境信息的披露，而我国相比发达国家而言起步晚，相关研究成果不完善，因此对于环境会计信息披露就缺乏严格的法律法规，化工企业的环境会计信息披露存在着很多问题，亟待解决。

本文将化工行业且是上市公司的上海家化作为研究对象，在明确了解了环境会计信息披露的相关概念后，通过分析该企业的年报、社会责任报告、内部控制评价报告等报告，了解并发现化工企业在披露内容和形式等方面均存在一定的问题。在总结概括整个化工行业存在的问题后，本文从内部和外部两个角度探讨分析了问题存在的原因，并且从政府、企业、社会公众三个方面提出了相应的建议，意在进一步完善整个化工行业的环境会计信息披露体系。

关键词：环境会计 信息披露 化工行业 上海家化联合股份有限公司

Study on the problems of Shanghai Jahwa as an example of environmental accounting information disclosure of chemical industry

Abstract

In the 1860s, the first industrial revolution in the world took place, followed by two industrial revolutions of extraordinary importance to the whole world. We can clearly see that all industries, especially industrial production technology, have made rapid progress, and the lives of the vast majority of the people of the world have been greatly improved and improved. However, while the social economy is advancing and developing at a high speed, environmental pollution problems also occur frequently. Environmental issues have become a hot topic in the world, and people's voice for environmental protection is also growing. Environmental accounting emerged as a new discipline. As early as the 1970s, developed countries began to study the relevant content of environmental accounting and how to disclose environmental information. However, compared with developed countries, China started late and related research results are not perfect. Therefore, environmental information disclosure is Lack of strict laws and regulations, there are many problems in the disclosure of environmental accounting information of chemical companies, which need to be resolved.

This article takes the chemical industry and Shanghai Jahwa, which is a listed company, as the research object. After clearly understanding the relevant concepts of environmental accounting information disclosure, it analyzes and discovers the company's annual report, social responsibility report, internal control evaluation report and other reports. Chemical companies have certain problems in terms of disclosure content and form. After summarizing the existing problems of the whole chemical industry, this paper explores and analyses the causes of the problems from both internal and external perspectives, and puts forward corresponding suggestions from the government, enterprises and the public in order to further improve the environmental accounting information disclosure system of the whole chemical industry.

Key Words：Environmental accounting；Information disclosure；Chemical industry；Shanghai Jahwa Corporation

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