资源描述：
《环境会计信息披露研究——以山西煤炭企业为例》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、AbstractTheeconomyofChinahasleaptforwardsincewefollowedthepolicyofreformandopening,people'slivingstandardsimprovedsignificantly.However,wehavetoadmitthatweareatthecostoftheenvironmentfortheeconomicdevelopment.Ourcountryresourcescharacteristicis“richofthecoal,lackoilandgas.Itisdeterminedthatthecoalr
2、esourcesasakindofnon-renewableresourcesisthemainresourcesofChina.Coalindustryhasbeenthepillarofthenationaleconomyindustry,makinggreatcontributionsfortheeconomicandthesocialdevelopment.But,itaffectedthesustainabledevelopmentofeconomy,causedseriousenvironmentalproblemsandvaryingdegreesofinfluenceandr
3、estrictiononland,water,atmosphereandpopulationalongwiththedevelopmentandutilizationofmineralresources.Thereforenationclearlydemandedcompaniestotakeenvironmentalprotectionandmaintenancemeasuresintheprocessoftheenterpriseoperation.Forevaluationandexaminationoftheenterprisetotheenvironmentprotectionan
4、dmaintenance,enterpriseintheaccountingreportsmustdiscloseenvironmentalaccountinginformationaccordingly.Coalenterprisesasoneofthemajorsourceofenvironmentalpollution,soaccountingmustconsidertheenvironmentalissues,anddisclosetotheimpactofeconomicactivitiesontheenvironmentresponsibilitiesrelatedtothein
5、terestsofthegovernment,investors,thepublicdisclosure,sothismotivationmakescoalenterprisesenvironmentalaccountinganddisclosurebecomeurgent.Thisarticlereviewthedomesticandforeignenvironmentalaccountingdisclousetheory,PointouttheproblemsofChina’senvironmentalaccountinginformationdisclosuresystem,Propo
6、sehowtobuildenvironmentalaccountinginformationdisclosuremodel,andasacaseinShanXicoalenterprises,explainspecificmethodsofoperationintheaccountingpractices,putforwardspecificrecommendationstoimproveChina’scoalenterprisesinenvironmentalaccountinginformationdiscluresystem,providideasforChina’scoalenter
7、prisestodevelopenvironmentalaccountinginformationdisclosure.【keyWords】thepollutionoftheenvironmentcoalenterpriseaccountinginformationresearchofdisclosure2环境会计信息披露研究———以山西煤炭企业为例目录学位论文原创性声明...................
