中国石油化工集团公司环境会计信息披露探讨 中 文 摘 要 随着经济的不断发展,人类生活产生了大量的浪费,对环境造成了极大的破坏。今天,环境存在的某些问题已经影响到了全球范围内,进而影响了人们的日常生活以及经济的发展。从1970年代开始,会计领域也开始关注环境问题,并希望用会计方法使会计信息得以表达,进而会计就被加入了环境问题的保护之中了。此文把统计刨析和实践中的研究结合起来,研究环境中存在的会计有关的信息进行分析,分析过程中,用中国石油的化工集团上市公司环境会计信息披露为核心,分析了现阶段中国石油化工集团上市公司环境会计信息披露的形式,阐明了信息披露中存在的问题。指出相关对策,增加中国石油化工集团上市企业关于环境的会计信息等披露的质量。给企业外部利益相关人指出解决的意见,供其参考。
关键字:中国石化 环境会计 信息披露 毕 业 论 文 外 文 摘 要 Title Discussion on Environmental Accounting Information Disclosure of China Petrochemical Corporation Abstract With the continuous development of economy, human life has produced a lot of waste, which has caused great damage to the environment. Today, environmental problems have become one of the global problems, affecting economic development and human life. Since the 1970s, the field of accounting has also begun to pay attention to environmental issues, and hopes to use accounting methods to express accounting information, so that accounting can be added to environmental protection. Based on the analysis of environmental accounting information disclosed in Sinopec's 2007-2017 annual report and social responsibility report, this paper takes the environmental accounting information disclosure of listed companies of China Petrochemical Group as the core, analyses the forms of environmental accounting information disclosure of listed companies of China Petrochemical Group at the present stage, and clarifies the e...
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