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【精品文档】95中英文双语会计专业毕业设计外文文献翻译成品:中国钢铁行业上市公司环境会计信息披露研究

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【精品文档】95中英文双语会计专业毕业设计外文文献翻译成品中国钢铁行业上市 专业毕业设计外文文献翻译成品 【精品文档】 外文文献翻译成品中国会计 外文文献翻译成品中国 外文文献翻译
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此文档是毕业设计外文翻译成品( 含英文原文+中文翻译),无需调整复杂的格式!下载之后直接可用,方便快捷!本文价格不贵,也就几十块钱!一辈子一次的事!外文标题:The Research on Environmental Accounting Information Disclosure of Chinese Listed Companies in the Steel Industry外文作者:Mengchi Xie,Wanhong Tang文献出处:2018 13th International Conference on Service Systems and Service Management (ICSSSM) (如觉得年份太老,可改为近2年,毕竟很多毕业生都这样做)英文2745单词,17892字符(字符就是印刷符),中文3798汉字。The Research on Environmental Accounting Information Disclosure of Chinese Listed Companies in the Steel IndustryMengchi Xie,Wanhong TangAbstract-Under the background of the rapid development of China's market economy, circular economy and green economy has become the theme of the times. Due to the high energy consumption and pollution of the steel industry, the environmental accounting information disclosure is particularly necessary. The article selects the 36 steel listed companies in China as research samples, using statistical analysis method, reveals its present situation of environmental information disclosure. In view of the existing problems, some suggestions are put forward to improve the environmental accounting information disclosure in the steel industry. Keywords-Environmental Accounting Information; The Steel Industry; Information DisclosureINTRODUCTIONOn 28 February 2015, the famous media person Ms. Chai ling uploaded l03-minute documentary video of environmental protection. Under the Dome, within 24 hours, the major video sites hit a billion, which brought the current environmental problems into the public. It triggered the concern of the community and the environmental protection department, also aroused our further thinking on environmental issues, and people's attention to the environment has reached a new height. At the same time, with the gradual deterioration of the global environment and change of people's attitudes towards environmental protection, the demand of environmental accounting information in the enterprise also continues to grow. It has become a new trend to add the environmental related subjects into the enterprise accounting system and disclose the impact of environmental responsibility on the environment. In recent years, the repeated construction and excess capacity in steel industry resulted in the increasing emissions of sulfur dioxide, dust, soot and other pollutants year by year. Under this background, the research on the environmental accounting information disclosure of the steel listed corporation is representative.PRESENT SITUATION OF ENVIRONMENTAL ACCOUNTING INFORMATION DISCLOSURE OF LISTED COMPANIES TN STEEL INDUSTRYA. Selecting a TemplateThe article selects the 36 steel listed companies in China as research samples, choose their financial reports and social responsibility report as the research objects, to compare and analyze present situation of the environmental accounting information disclosure. In this paper, the data are mainly taken from the Shanghai Stock Exchange, Shenzhen Stock Exchange, and are aggregated after detailed induction and consolidation.B.Present Situation AnalysisIn our country, there is no mandatory requirement for the disclosure of environmental accounting information, so the company generally disclose through the annual report and the independent report. Next, the paper will analyze the present situation of environmental information disclosure in steel industry from three aspects.1) Disclosure RatioWithin the sample firms, there are 30 firms disclosing the environmental accounting information in the prospectus, 6 firms were not disclosed, accounting for 83% and 17% of the total number of samples respectively. The proportion of environmental accounting information disclosure in annual reports and independent reports is shown in table 1.According to the Table 1, we can see that the sample firms mainly through the board of directors's report, the report notes, the social responsibility report, the prospectus and other four ways to disclose environmental accounting information. In the report of the board of supervisors, important matters, corporate governance structure, interpretation and major risk warning, internal control self-assessment report, there are also relevant content of the environmental accounting information, but the proportion of the disclosure is relatively low. From the disclosure of view, the proportion of environmental accounting information disclosure has increased year by year, shows that corporate environmental awareness is gradually improving.2) Disclosure ContentIn terms of disclosure content, overall, in the social responsibility report and the report of the board of directors, the environmental accounting information disclosure is more detail, the other part of the disclosure of environmental information is generally less and more general. The main contents of the sample firms in the financial report and the independent report are shown in Table 2 and 3 respectively.3) Disclosure Form In the form of disclosure, the prospectus, in addition to statements outside the annual report of the other part, the internal control self-assessment report information is nonmonetary information; environmental protection investment and environmental protection expense expenditures in the report form are mainly disclosed in the notes to the financial statements; And for the annual report of the environmental protection funds and grants, "three wastes" income and tax breaks and other projects, the social responsibility report of resource consumption amount and pollutant emission and other information, are disclosed in the form of both monetary and non-monetary combination.Ill. PROBLEMS OF ENVIRONMENTAL ACCOUNTING INFORMATION DISCLOSURE OF LISTED COMPANIES IN STEEL INDUSTRY A. Information disclosure is not practical On the one hand, the information of enterprises is mainly based on historical data, and some of the forward-looking information which has potential impact on the future development of the enterprise, such as environmental risks and countermeasures of enterprises is paid less attention to, and most of the description is not accurate enough. On the other hand, the companies are more willing to disclose positive environmental accounting information, such as measures taken in the field of environmental protection, as well as achievements obtained and the preferential tax policies, etc. However, the negative environmental information, such as the harm to the environment, environmental penalties and other negative environmental information is rarely involved. For environmental protection investments and major environmental matters, most companies only use simple words to explain, and few companies analyze the cost effectiveness of major environmental protection projects. Above all, it makes corporate disclosure of environmental accounting information poor usability, lack of relevance, making the users of accounting information is impossible to determine the real status of enterprises in the investment environment and governance, to make a realistic assessment of enterprise. B. Uneven quality of information disclosure The quality of environmental accounting information disclosure is uneven. Although enterprises attach great importance to environmental issues, different enterprises don't pay the same attention to environmental problems, which also affects the quality of the disclosure of environmental accounting information. Most companies simply disclose the environmental information with vague and qualitative words, mainly in order to cope with the regulators. While some companies (such as Baoshan Iron and Steel Co., Ltd.) are more detailed, they disclose the information through the combination of qualitative and quantitative description, text and digital graphics Because of our lack of uniform provisions on disclosure of environmental accounting information disclosure, most of the enterprises are casual about it. According to the actual situation, enterprises select part of the information to disclose. This leads to the environmental information disclosure does not have continuity, increases the difficulty of users to use the financial statements.IV. CAUSES OF PROBLEMS OF ENVIRONMENTAL ACCOUNTING INFORMATION DISCLOSURE OF LISTED COMPANIES IN STEEL INDUSTRY Through the analysis of the problems in the environmental accounting information disclosure of listed corporation in steel industry, the causes of these problems are analyzed. The following four reasons are summed up: A. Not perfect Environmental laws and regulations as well as weak supervision Although currently China has issued environmental protection law and other relevant laws and regulations, there is because no special environment accounting report reference guide and the accounting standard. Enterprises lack guidance in the environmental accounting information disclosure, and select disclosure content and form by themselves according to their own preferences and information characteristics while disclosing environmental accounting information, which eventually result in the contents and forms of information disclosure of the company has a greater randomness. Tn content, only the information that is favorable or easy to be obtained is disclosed, which avoids the quantitative and predictive information. B. Not strong initiative of disclosure and lack of environmental accounting professionals At present, Chinese heavily polluting enterprises are forced to make environmental accounting information disclosure under the mandatory requirements of the government, the enterprise's environmental information disclosure initiative is not strong. And enterprises prefer to disclose the advantageous information and data, or which is easy to obtain, but for the specific substantive environmental information or the adverse information, they do not disclosed. In addition, environmental accounting is technical, professional and comprehensive, relates to the accounting, environmental economics, environmental protection science and other fields, is a multidisciplinary complex subject. The accounting professionals can not meet the requirements of enterprises concerning the confirmation, measurement and disclosure of environment accounting information, to some extent hindered the development of environmental accounting disclosure. C. Environmental accounting system is not unified Environmental accounting and information disclosure in our country is still in the exploratory stage, the theoretical and practical fields have not yet been fully applied to form a complete, unified environmental accounting system. Although most listed companies disclose the environmental accounting information voluntarily or compulsively, but due to the lack of systematic and complete theory of environment accounting system, resulting in environmental accounting treatment and disclosure mode has many defects and deficiencies. And it is difficult to meet the demand for environmental accounting information users. For example, environmental assets, liabilities and other information on the issue of monetary measurement has not formed a unified standard. Environmental accounting is a very comprehensive subject, which increases the difficulty of research. Insufficient demand of stakeholders on environmental accounting information Because stakeholders do not recognize the importance of environmental accounting, the requirements of environmental accounting information is not strict, so that the pressure on corporate disclosure of environmental accounting information is small, thus infecting the enthusiasm of the disclosure of environmental information. China's current investors are only concerned about the short-term profitability of the enterprise, the long-term development of the enterprise are often ignored. The government, as the main responsible person of the environmental problem of governance, requires a low degree of request to the enterprise environmental information, and has a in time. Creditors are not concerned about environment related content when assessing the company, social public do not pay attention to the enterprise environment timely.V. SUGGESTIONS ON IMPROVING THE ENVIRONMENTAL ACCOUNTING INFORMATION DISCLOSURE OF LISTED COMPANIES IN STEEL INDUSTRYAccording to the problems mentioned above, this paper puts forward suggestions on improving the environmental accounting information disclosure from the outside and inside aspects. A. Strengthen the supervision of government and other external functional departments 1) Improve laws and regulations system, strengthen external supervision The weak environmental awareness of Chinese enterprises and public as well as the nature of environmental accounting make regulatory system the main force to promote the enterprises to disclose the environmental accounting information. The relevant departments of the legislature and the government should formulate environmental accounting legal system more perfect, to clarify the status and role of environmental accounting through legislation, to compel the enterprises to disclose environmental accounting information. Meanwhile, it should also strengthen the external supervision. External supervision departments should include the Ministry of finance, the Commission, the Ministry of environmental protection. The supervision must be combined with the rewards and punishment. It is possible to establish the environmental accounting information network database, publish a list of heavily polluting industries and enterprises, increase the transparency of accounting information.2) Strengthen the research of environmental accounting theoryAlthough China has made some achievements in the process of promoting theoretical research and practical application of environmental accounting, the recognition and measurement of environmental accounting has not yet formed a consistent conclusion. So the financial department shall, together with the environmental accounting professional association, the Ministry of environmental protection, as well as the relevant experts, to explore a series of problems involved in environmental accounting, to guide the practice of environmental accounting with theory, to perfect the system of environmental accounting information disclosure. In addition, it is beneficial to enhance international exchanges and cooperation, to learn from the experience of foreign countries.3) Strengthen environmental accounting information disclosure third-party auditTn order to ensure the information users to obtain the real and reliable environment accounting information, it is necessary to audit the relevant information by the independent third party. Now it is appropriate for certified public accountants to be the third party. For the environmental financial information, it is beneficial to refer to the fi
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