低碳經(jīng)濟(jì)下上市公司環(huán)境會(huì)計(jì)信息披露研究---以xx電子有限公司為例

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摘要
隨著低碳革命的興起，企業(yè)能否成功實(shí)施低碳經(jīng)濟(jì)成為決定其發(fā)展的重要因素。會(huì)計(jì)作為經(jīng)濟(jì)生活中的監(jiān)督和促進(jìn)力量，應(yīng)充分發(fā)揮其應(yīng)有的監(jiān)督和促進(jìn)作用，企業(yè)應(yīng)明確自身的環(huán)境責(zé)任，充分披露環(huán)境會(huì)計(jì)信息。強(qiáng)化上市公司的環(huán)境信息披露責(zé)任, 強(qiáng)制上市公司履行和承擔(dān)環(huán)境責(zé)任,已成為和諧社會(huì)建設(shè)刻不容緩的任務(wù)。低碳經(jīng)濟(jì)的提出，為環(huán)境會(huì)計(jì)的發(fā)展提供了一個(gè)平臺(tái)，對(duì)企業(yè)環(huán)境會(huì)計(jì)信息披露起到了極大的促進(jìn)作用。低碳經(jīng)濟(jì)發(fā)展也對(duì)環(huán)境會(huì)計(jì)信息披露提出了新的要求。
本文在分析了低碳經(jīng)濟(jì)對(duì)企業(yè)環(huán)境會(huì)計(jì)信息披露的影響的基礎(chǔ)上， 以一家上市公司為例，通過(guò)查閱泰科電子有限公司這家上市多年的公司從2004年至2013年共計(jì)十年的年度報(bào)告，觀察并分析其環(huán)境會(huì)計(jì)信息披露的部分，了解該公司對(duì)這個(gè)問(wèn)題披露的現(xiàn)狀情況，發(fā)現(xiàn)目前仍存在的一些問(wèn)題，進(jìn)而分析存在這些問(wèn)題的原因，最后憑借自己的所學(xué)和理解提出了規(guī)范企業(yè)進(jìn)行環(huán)境會(huì)計(jì)信息披露的對(duì)策建議。

關(guān)鍵字：上市公司 低碳經(jīng)濟(jì) 環(huán)境會(huì)計(jì)信息 披露

Research of Environmental accounting information disclosure of listed companies under low carbon economy

Abstract：
With the development of low carbon revolution, enterprises can successfully implement low-carbon economy become the important factors that determine its development. Accounting supervision, and promote the power, as the economic life of should give full play to its supervision, and promote the role, the enterprise should be clear their environmental responsibility, full disclosure of environmental accounting information. Strengthen the responsibility of environmental information disclosure of listed companies, mandatory performance and environmental responsibility of listed companies, has become an urgent task to harmonious society construction. Low carbon economy is put forward, provides a platform for the development of environmental accounting, to the enterprise environment accounting information disclosure has played a great role in promoting. Low carbon economy development also puts forward new requirements for the environmental accounting information disclosure. Based on the analysis of the low carbon economy's influence on the enterprise environment accounting information disclosure, on the basis of a listed company, for example, by looking at tyco electronics co., LTD., the listed companies over the years from 2004 to 2013, a total of 10 years of annual report, part of the observation and analysis of the environmental accounting information disclosure, to understand the present situation of the company disclosed on the problem found that at present there are still some problems, and then analyses the reason of these problems, finally with what they have learned and understand the specifications enterprises is put forward countermeasures and Suggestions of environmental accounting information disclosure.
Keywords：listed company；low carbon economy；Environmental accounting information ；disclosure

目錄
引言 1
第一章 概述 2
1.1上市公司 2
1.1.1上市公司的內(nèi)涵 2
1.1.2上市公司的主要特點(diǎn) 2
1.2 低碳經(jīng)濟(jì) 2
1.2.1低碳經(jīng)濟(jì)的概念 3
1.2.2低碳經(jīng)濟(jì)的基本特征 3
1.3 環(huán)境會(huì)計(jì)信息披露 3
1.3.1環(huán)境會(huì)計(jì)信息披露的概念 4
1.3.2環(huán)境會(huì)計(jì)信息披露的必要性 4
第二章 低碳經(jīng)濟(jì)下上市公司環(huán)境會(huì)計(jì)信息披露存在的問(wèn)題------------------以xx電子有限公司為例 5
2.1背景介紹及其環(huán)境會(huì)計(jì)披露現(xiàn)狀 5
2.1.1上市公司背景介紹 5
2.1.2上市公司環(huán)境會(huì)計(jì)信息披露現(xiàn)狀 5
2.2 低碳經(jīng)濟(jì)下上市公司環(huán)境會(huì)計(jì)信息披露存在的問(wèn)題 6
2.2.1對(duì)環(huán)境會(huì)計(jì)披露的內(nèi)容部全面，缺乏完整性 6
2.2.2環(huán)境會(huì)計(jì)信息披露缺乏規(guī)范性和可比性 7
2.2.3環(huán)境會(huì)計(jì)信息缺乏實(shí)用性 8

第三章 低碳經(jīng)濟(jì)下上市公司環(huán)境會(huì)計(jì)信息披露存在的原因 9
3.1國(guó)家宏觀體制方面的原因 9
3.1.1環(huán)境會(huì)計(jì)信息披露相關(guān)的法律法規(guī)不完善 9
3.1.2缺乏強(qiáng)有力的法律監(jiān)督和社會(huì)監(jiān)督機(jī)制 10
3.2上市公司自身方面的原因 11
3.2.1企業(yè)本身披露意識(shí)不足，責(zé)任意識(shí)淡薄 11
3.2.2缺乏環(huán)境會(huì)計(jì)方面的專業(yè)人才，財(cái)務(wù)人員素質(zhì)有待提高 12
第四章 低碳經(jīng)濟(jì)下上市公司環(huán)境會(huì)計(jì)信息披露的完善對(duì)策及建議 11
4.1 國(guó)家宏觀政策及體制監(jiān)督方面 12
4.1.1建立健全相關(guān)會(huì)計(jì)法規(guī)，逐步建立環(huán)境會(huì)計(jì)核算披露體系 12
4.1.2完善環(huán)境會(huì)計(jì)理論，擴(kuò)展環(huán)境會(huì)計(jì)的核算內(nèi)容 13
4.1.3增強(qiáng)執(zhí)法力度和監(jiān)督機(jī)制 13
4.2 企業(yè)自身方面 14
4.2.1加強(qiáng)環(huán)境會(huì)計(jì)信息披露內(nèi)容和方式的標(biāo)準(zhǔn)化 14
4.2.2加快環(huán)境會(huì)計(jì)專業(yè)人才培養(yǎng)，提高員工素質(zhì) 14
結(jié)論 15
致謝 16
參考文獻(xiàn) 17