牛牛游戏厅安卓,{原始关键词}

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                      • 当前位置: 代写一篇论文多少钱 > 会计论文 > 钢铁上市公司历年报告中的环境会计信息披露情况

                        钢铁上市公司历年报告中的环境会计信息披露情况

                        时间:2019-01-14 10:31作者:杨秀罗 薛艳艳 底萌妍
                        本文导读:这是一篇关于钢铁上市公司历年报告中的环境会计信息披露情况的文章,近年来,人们越来越意识到环境保护的重要性,钢铁行业作为重污染行业之一,势必要履行相应的环境责任,走节能减排、转型发展的道路。

                          摘    要: 本文通过对钢铁行业上市公司近五年的招股说明书、社会责任(可持续发展)报告,以及年报中关于环境会计信息披露的相关内容进行研究,分析钢铁行业上市公司环境会计信息的披露情况,发现问题以推动钢铁行业更加规范地披露环境会计信息。

                          关键词:牛牛游戏厅安卓,{原始关键词} 钢铁行业; 上市公司; 环境会计; 信息披露;

                          JINNIANLAI,RENMENYUELAIYUEYISHIDAOHUANJINGBAOHUDEZHONGYAOXING,GANGTIEXINGYEZUOWEIZHONGWURANXINGYEZHIYI,SHIBIYAOLVXINGXIANGYINGDEHUANJINGZEREN,ZOUJIENENGJIANPAI、ZHUANXINGFAZHANDEDAOLU。YINCI,GANGTIEXINGYESHANGSHIGONGSIXUYAOJIAQIANGHUANJINGHUIJIXINXIDEPILU,BINGYIZHAOHUANJINGHUIJIXIANGGUANZHUNZE,XUANZESHIHEDEPILUFANGSHIHENEIRONG,DUIHUANJINGHUIJIXINXIJINXINGHELIDEPILU。BENWENJIUWOGUOGANGTIEXINGYESHANGSHIGONGSIHUANJINGHUIJIXINXIPILUJINXINGYANJIUYUFENXI。BENWENGENJU《2018ZHONGGUOGANGTIEXINGYEAGUSHANGSHIGONGSI30QIANGPAIXINGBANG》XUANQULEYANGBENGONGSI。TAMENSHISHANGJIAOSUODE7JIAGONGSI,SHENJIAOSUODE3JIAGONGSI,BAOKUODI1MINGDEBAOSHANGANGTIEGUFENYOUXIANGONGSI,DI4MINGDEHUNANHUALINGGANGTIEGUFENYOUXIANGONGSI,DI8MINGDENEIMENGGUBAOGANGGANGLIANGUFENYOUXIANGONGSI,DI10MINGDESHANDONGGANGTIEGUFENYOUXIANGONGSI,DI13MINGDEGANSUJIUGANGJITUANHONGXINGGANGTIEGUFENYOUXIANGONGSI,DI15MINGDENANJINGGANGTIEGUFENYOUXIANGONGSI,DI19MINGDEFUJIANSANGANGMINGUANGGUFENYOUXIANGONGSI,DI20MINGDELINGYUANGANGTIEGUFENYOUXIANGONGSI,DI21MINGDEXINJIANGBAYIGANGTIEGUFENYOUXIANGONGSI,DI24MINGDEJIANGSUSHAGANGGUFENYOUXIANGONGSI。BENWENXUANZE2013—2017NIANDEGANGTIEXINGYESHANGSHIGONGSIDEZHAOGUSHUOMINGSHU、LINIANCAIWUBAOGAOHELINIANSHEHUIZEREN(KECHIXUFAZHAN)BAOGAODESHUJUJINXINGTONGJIYUFENXI。

                          一、招股说明书中环境会计披露情况

                          (一)在招股说明书中披露环境会计信息的比例

                        牛牛游戏厅安卓,{原始关键词}   TONGGUOYANDU10JIAFAXINGAGUDEGANGTIEXINGYESHANGSHIGONGSIDEZHAOGUSHUOMINGSHU,FAXIAN9JIAGONGSIZAIZHAOGUSHUOMINGSHUZHONGDUIHUANJINGHUIJIXIANGGUANXINXIJINXINGLEPILU,ZHIYOUYIJIAGONGSI———FUJIANSANGANGMINGUANGGUFENYOUXIANGONGSIWEIZAIZHAOGUSHUOMINGSHUZHONGPILU。

                          (二)招股说明书中环境会计信息披露内容及比例

                        牛牛游戏厅安卓,{原始关键词}   YOUDIAOCHAZOUFANGKEYIKANCHU,GANGTIEXINGYESHANGSHIGONGSIDUIYUYIJINGFASHENGDEYOUGUANHUANBAODERUSANFEIZHILISHIFOUDABIAO,MUJIZIJINZAIHUANBAOZHONGDEYUNYONGQINGKUANG,HUANBAOTOURU,JIENENGHUANBAOGONGCHENG、TOUZIXIANGMU、HUANBAOSHEBEIDESHIYONGQINGKUANGDEPILUBIJIAODUO,WEI60%~70%;ERDUIYUWEILAIHUANBAOFANGMIANYAOGAISHANDEZHANLVE、JIHUARUGONGSIZHIDUJIANSHEZHONGGUANYUHUANBAOPAIWUDEGUANLI,YANFAJIGOUDUIHUANJINGDEGONGXIAN,HUANBAOQINGKUANGSHIFOUDEDAOHUANBAOJUDEZHENGMING,SHIFOUYOUCHENGTAOKEXINGDEHUANBAOTIXI,JISHUGAIZAOHEJISHUJINBU,SHIFOUHUODEHUANBAORONGYUCHENGHAO,SHIFOUYOUGUOJIADUIHUANBAOFANGMIANDEYOUHUI,ISORENZHENG,GUANYUHUANJINGBAOHUDEFAZHANZHANLVEDEPILUBIJIAOSHAO,WEI10%~40%;ERQIE,GONGSIDUIYUHUANBAOFANGMIANDEMUBIAOYEZHISHITINGLIUZAIDABIAO,DUIYUPAIWUFEIZHICHU、LVHUAFEIZHICHUPILUYEBIJIAOSHAO。

                          二、年报中环境会计信息披露情况

                          我们对样本公司在2013—2017年年报中反映的环境会计信息进行归纳总结,其中环保改造项目、转型发展,环保投入,关于节能环保的政府补助,污染物排放情况为定量描述;环保目标、方针,ISO认证,公司关于环保的发展战略及经营计划,环保风险与对策,节能减排工作,环保方面的行业格局及趋势,突发环境事件应急预案,环境自行监测方案,环境保护行政许可情况,履行社会责任方面有关环境保护及可持续发展的披露,上市公司是否是重污染行业的披露为定性描述。具体内容及分布比例如表1。
                         

                        钢铁上市公司历年报告中的环境会计信息披露情况
                         

                        牛牛游戏厅安卓,{原始关键词}   CONGBIAO1KEYIKANCHU,ISORENZHENG,SHENGTAIBAOHUFUPIN,HUANJINGBAOHUXINGZHENGXUKEQINGKUANGPILUDEBILIBIJIAODI,WEI10%~40%;HUANBAOGAIZAOXIANGMU、ZHUANXINGFAZHAN,JIENENGHUANBAOXIAOGUO,JIENENGJIANPAIGONGZUO,SHANGSHIGONGSISHIFOUSHIZHONGWURANXINGYEDEPILUBILIBIJIAOGAO,WEI70%~100%,ERHUANBAOMUBIAO、FANGZHEN,HUANBAOTOURU,ISORENZHENG,GONGSIGUANYUHUANBAODEFAZHANZHANLVEJIJINGYINGJIHUA,HUANBAOFENGXIANYUDUICE,GUANYUJIENENGHUANBAODEZHENGFUBUZHU,WURANWUPAIFANGQINGKUANG,TUFAHUANJINGSHIJIANYINGJIYUAN,HUANJINGZIXINGJIANCEFANGAN,HUANJINGBAOHUXINGZHENGXUKEQINGKUANG,SHANGSHIGONGSISHIFOUSHIZHONGWURANXINGYEDEPILUBILICHENGSHANGSHENGQUSHI,PILUDENEIRONGYEDUOYANGHUA。

                          三、独立报告中环境会计信息披露情况

                          TONGGUODUI10JIAYANGBENGONGSIJINWUNIANDEDULIBAOGAOTONGJIDECHU,YOU5JIAQIYEFABULESHEHUIZERENBAOGAO,ERQIEPILUBILIBIJIAOWENDING,WEI50%,QIZHONGHUNANHUALINGGANGTIEGUFENYOUXIANGONGSIZHIYOU2013NIANJINXINGLEXIANGGUANPILU,2014—2017NIANWEIPILUSHEHUIZERENBAOGAOHEKECHIXUFAZHANBAOGAO;ERFUJIANSANGANGMINGUANGGUFENYOUXIANGONGSI2013NIANWEIPILU,2014—2017NIANPILULESHEHUIZERENBAOGAO。LINGYUANGANGTIEGUFENYOUXIANGONGSI、NEIMENGGUBAOGANGGANGLIANGUFENYOUXIANGONGSI、XINJIANGBAYIGANGTIEGUFENYOUXIANGONGSI2013—2017NIANDUJUNWEIFABIAODULIBAOGAO。JUTIGENIANDUDEPILUQINGKUANGRUBIAO2。

                        牛牛游戏厅安卓,{原始关键词}   SHEHUIZERENBAOGAOZHONGHUANJINGHUIJIXINXIDEPILUWENZIXINGMIAOSHUBIJIAODUO,QIEGESHANGSHIGONGSIDEPILUZHILIANGYEXIANGCHAXUANSHU。QIZHONGYINGYESHOURUPAIXINGDIYIDEBAOSHANGANGTIEGUFENYOUXIANGONGSIPILUBIJIAOXIANGXIJUTI,JIYOUDINGXINGMIAOSHU,YOUYOUDINGLIANGMIAOSHU,DUIHUANBAOXIANGMULUOSHIXINGDEMIAOSHUYEBIJIAOHAO,WEIQITAGANGTIEXINGYESHANGSHIGONGSIHUANJINGHUIJIXINXIDEPILUZUOCHULEBIAOLV。NANJINGGANGTIEGUFENYOUXIANGONGSISHIGUONEIGANGTIEXINGYEDIYIGESHISHIQINGJIEFAZHANJIZHIXIANGMUDEQIYE。DANSHIDUOSHUGONGSIZHIDUIZHUYAOWURANWUPAIFANGQINGKUANG、JIANGDISANFEIPAIFANGDECUOSHI、HUANJINGJIANKONGDENGYIJINGFASHENGDESHIXIANGJINXINGLEPILU,ERDUIYIHOUDEHUANBAOTOURU、WURANWUZHILIDENGXINXIMEIYOUMINGQUESHUOMING。JUTIERYANZAISHEHUIZERENBAOGAOZHONG,GONGSIHUANBAOFANGZHEN、HUANBAOZHANLVE、HUANBAOMUBIAO,HUANJINGBAOHUJIJIENENGJIANGHAO,GUANYUHUANBAOFANGMIANDEZHUANXINGFAZHANDEPILUBIJIAODUO,WEI80%~100%;ERISOTIXIRENZHENG、HUANBAOTOURU、ZHUYAOWURANWUPAIFANGQINGKUANG、FEIQIWUDECHULI、GUANYUHUANBAODESHEHUIGONGYIPILUXIANGDUIJIAOSHAO,WEI40%~80%;HUANBAOCHENGXIAO、LVXINGSHEHUIZERENDEPINGGUPILUBIJIAOSHAO,WEI0%~20%;CHANGQUZHOUBIANHUANJINGZHILI、HUANJINGYINGJIGUANLIYIJIFENGXIANFANGKONG、HUANJINGPEIXUNYUXUANCHUAN、HUANJINGJIANKONG、HUANBAOZHENGCEJIZHIXING,GUANYUHUANBAODESHEHUIGONGYIDEPILUCHENGZENGZHANGQUSHI。

                          表1 年报中环境会计信息披露的内容及披露比例
                        表1 年报中环境会计信息披露的内容及披露比例

                          表2 社会责任报告(可持续发展报告)中环境会计信息披露比例
                        表2 社会责任报告(可持续发展报告)中环境会计信息披露比例

                          参考文献

                          [1]杜文慧.钢铁行业上市公司社会责任会计信息披露问题研究[J].辽宁科技学院学报,2018,20(04):65-66.
                          [2]杨利,吴婷.河南省重污染行业上市公司环境会计信息披露问题分析[J].现代商贸工业,2018,39(36):90-92.
                          [3]冀清富.钢铁行业上市公司环境信息披露影响因素分析[J].中国乡镇企业会计,2018(03):158-159.

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