山西汾酒环境会计信息披露研究

山西汾酒环境会计信息披露研究摘要经济发展与环境保护具有紧密的联系，在经济快速发展的进程中，从中央到地方越来越重视环境保护的问题，并且将保护环境多次纳入到了法律法规之中。在大环境的影响下，上市公司在会计核算的过程中纳入了新的模式，在原有的基础上纳入了环境会计信息披露。环境会计信息披露不仅关乎企业的信息披露水平，相关的披露核心也落实了国家在政策上对上市公司的要求。除此之外，企业也可以将其作为宣传自身经营状况和盈利能力的一项重要手段，成为上市公司能否提升核心竞争能力的关键因素。因此对该企业进行研究具有一定的现实意义。本文研究的过程中以低碳经济下我国上市公司环境会计信息披露内容为基本出发点，详细的阐述了环境会计信息披露的概念，并以山西汾酒公司为例，结合山西汾酒公司当前环境会计信息披露的现状，分析了山西汾酒公司在实务披露环境会计过程中存在的问题及原因，并提出了解决问题的建议，为山西汾酒公司环境会计信息披露水平的提升奠定了良好的基础。同时也为其他企业完善环境会计信息披露内容提供了一些参考。关键词：环境会计信息：披露方式：披露内容Research on Environmental AccountingInformation Disclosure of Shanxi FenjiuAbstractEconomic development and environmental protection are closely linked.In the process ofrapid economic development,more and more attention has been paid to environmental protectionfrom the central to local governments,and environmental protection has been incorporated intolaws and regulations for many times.Under the influence of the general environment,listedcompanies have incorporated new models into the accounting process and environmentalaccounting information disclosure on the original basis.The disclosure of environmentalaccounting information is not only related to the level of information disclosure of enterprises,but also implements the national policy requirements for listed companies.In addition,enterprises can also use it as an important means to publicize their own operating conditions andprofitability,and become a key factor for listed companies to improve their core competitiveness.Therefore,it is of practical significance to study the enterprise.In the process of this study,based on the content of environmental accounting informationdisclosure of listed companies in China under the low carbon economy,the concept ofenvironmental accounting information disclosure is elaborated in detail.Taking Shanxi FenjiuCompany as an example,combined with the current situation of environmental accountinginformation disclosure of Shanxi Fenjiu Company,the problems and reasons in the process ofenvironmental accounting disclosure in practice of Shanxi Fenjiu Company are analyzed,andsuggestions for solving the problems are put forward,It has laid a good foundation for theimprovement of environmental accounting information disclosure level of Shanxi FenjiuCompany.At the same time,it also provides some reference for other enterprises to improve thecontent of environmental accounting information disclosure.Keywords:environmental accounting information;Disclosure method;Disclosure content.目录摘要IAbstract.........第一章引言……1第二章环境会计理论概述下。：：。。。专。。年85B年8年年车年年春0年果春0000年00原泰年年年年年年B有88。。乙2.1环境会计披露的含义22.2环境会计信息披露的必要性2第三章山西汾酒公司环境会计信息披露问题及原因…43.】山西汾酒基本情况…43.1.1山西汾酒简介….43.1.2山西汾酒公司生产经营状况..43.1.3披露方式53.1.4披露内容…..53.1.5披露质量.83.2山西汾酒公司环境会计信息披露存在的问题.93.2.1披露自主性较低….93.2.2缺乏相关的专业人才..103.2.3披露体系不健全.103.2.4缺乏有效监督.11第四章山西汾酒公司环境会计信息披露问题的解决措施…124.1完善环境会计信息披露制度与准则….124.2加大环境会计人才培养力度…124.3主动编制环境会计信息披露独立报告124.4发展环境审计和验证力度13第五章结束语…14参考文献.15致谢.16么