本文選題：環(huán)境信息披露 + 影響因素�。� 參考：《華中科技大學(xué)》2010年碩士論文

【摘要】：改革開放30年,我國工業(yè)化進(jìn)程加快,經(jīng)濟(jì)獲得了高速發(fā)展。與此同時(shí),長(zhǎng)期以來粗放式經(jīng)濟(jì)增長(zhǎng)方式所導(dǎo)致的環(huán)境問題也日益突出,公司行為對(duì)環(huán)境的影響和相關(guān)信息的公開受到了社會(huì)各界的廣泛關(guān)注。隨著我國一系列環(huán)保相關(guān)法規(guī)的出臺(tái),以及股東、債權(quán)人、公眾環(huán)保意識(shí)的增強(qiáng),在環(huán)境信息披露方面,上市公司面臨著來自各方利益相關(guān)者的巨大壓力。那么,我國現(xiàn)階段上市公司環(huán)境信息披露狀況到底如何,是否滿足會(huì)計(jì)信息的質(zhì)量要求?披露行為會(huì)受到哪些因素的影響?本文采用理論與實(shí)證相結(jié)合的方法對(duì)這些問題進(jìn)行了系統(tǒng)的探討。 首先,本文分析了國內(nèi)外相關(guān)研究文獻(xiàn),對(duì)環(huán)境信息披露的理論進(jìn)行總結(jié),歸納了披露的影響因素。根據(jù)我國背景,本文選用正當(dāng)性理論和利益相關(guān)者理論作為理論依據(jù),構(gòu)建分析框架,并對(duì)我國環(huán)境保護(hù)法規(guī)進(jìn)行介紹。 其次,本文采用內(nèi)容分析法,以2007年和2008年滬深兩市260家上市公司為研究對(duì)象,對(duì)其環(huán)境信息披露狀況和披露影響因素進(jìn)行了實(shí)證研究。結(jié)果顯示:隨著新環(huán)境信息披露規(guī)定的頒布,2008年披露社會(huì)責(zé)任報(bào)告的上市公司數(shù)量明顯增加,增加比例為42.15%,環(huán)境信息披露水平均值由2007年的2.5上升到08年的5.0。在此基礎(chǔ)上,本文以利益相關(guān)者理論為分析框架,結(jié)合我國的特殊背景,提出了研究假設(shè),采用多元線性回歸模型對(duì)政府監(jiān)管壓力、股東、債權(quán)人等多個(gè)影響因素變量進(jìn)行檢驗(yàn)。結(jié)果表明:在解釋變量中,行業(yè)類型與環(huán)境信息披露水平呈顯著正相關(guān);前十大股東持股比例、資產(chǎn)負(fù)債率與環(huán)境信息披露水平負(fù)相關(guān),但不顯著;在控制變量中,公司規(guī)模對(duì)環(huán)境信息披露水平有顯著影響,呈正相關(guān)關(guān)系;公司地點(diǎn)與環(huán)境信息披露水平之間存在顯著負(fù)相關(guān)關(guān)系;盈利水平ROE,上市年限AGE與環(huán)境信息披露水平呈負(fù)相關(guān),但不顯著。 最后,本文根據(jù)前幾章的研究成果,分別從完善環(huán)境保護(hù)法律法規(guī),加強(qiáng)政府的指導(dǎo)和監(jiān)督作用;加強(qiáng)股東、債權(quán)人等其他利益相關(guān)者監(jiān)督;建立企業(yè)環(huán)境績(jī)效評(píng)價(jià)體系、統(tǒng)一環(huán)境信息披露內(nèi)容與格式;發(fā)揮市場(chǎng)引導(dǎo)作用,建立第三方環(huán)境評(píng)分機(jī)構(gòu)四個(gè)方面提出改進(jìn)我國上市公司環(huán)境信息披露的對(duì)策建議。
[Abstract]:Reform and opening up for 30 years, China's industrialization process accelerated, the economy has achieved high-speed development. At the same time, the environmental problems caused by extensive economic growth have become increasingly prominent for a long time. The impact of corporate behavior on the environment and the disclosure of related information have received extensive attention from all walks of life. With the introduction of a series of environmental protection laws and regulations, as well as the enhancement of environmental awareness of shareholders, creditors and the public, listed companies are facing great pressure from stakeholders in environmental information disclosure. So, what is the situation of environmental information disclosure of listed companies in China at this stage, and whether it meets the quality requirements of accounting information? What factors will affect disclosure? In this paper, the theoretical and empirical methods are used to systematically discuss these problems. First of all, this paper analyzes the domestic and foreign related research literature, summarizes the theory of environmental information disclosure, summarizes the influencing factors of disclosure. According to the background of our country, this paper chooses the legitimacy theory and stakeholder theory as the theoretical basis, constructs the analysis frame, and introduces the environmental protection laws and regulations of our country. Secondly, this paper takes 260 listed companies in Shanghai and Shenzhen stock markets in 2007 and 2008 as the research objects, and makes an empirical study on the environmental information disclosure and the influencing factors of disclosure. The results show that with the promulgation of the new environmental information disclosure regulations, the number of listed companies disclosing social responsibility reports in 2008 has increased significantly, with an increase of 42.15 percent, and the average value of environmental information disclosure water has increased from 2.5 in 2007 to 5.0 in 2008. On this basis, this paper takes the stakeholder theory as the analysis frame, combines the special background of our country, puts forward the research hypothesis, adopts the multivariate linear regression model to the government supervision pressure, the shareholder, Creditors and other factors such as a number of variables to test. The results show that: among the explanatory variables, the industry type is significantly positively correlated with the level of environmental information disclosure; the proportion of the top ten shareholders' shareholdings, the asset-liability ratio and the level of environmental information disclosure are negatively correlated, but not significant; in the control variables, Company size has a significant impact on the level of environmental information disclosure, positive correlation; company location and environmental information disclosure level has a significant negative correlation; profit level ROE, age and environmental information disclosure level negative correlation, But not significantly. Finally, according to the research results of the previous chapters, this paper respectively from the improvement of environmental protection laws and regulations, strengthen the role of government guidance and supervision; strengthen shareholders, creditors and other stakeholders supervision; establish enterprise environmental performance evaluation system, Unifying the contents and formats of environmental information disclosure, giving full play to market guidance and setting up third-party environmental scoring institutions, this paper puts forward countermeasures and suggestions for improving environmental information disclosure of listed companies in China.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F275;X196;F224

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本文編號(hào)：2082739