本文選題：終極控制股東　切入點(diǎn)：環(huán)境會(huì)計(jì)信息　出處：《西南交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在經(jīng)濟(jì)水平發(fā)展到如此高速的今天,環(huán)境污染帶來的沉重打擊也隨之而來。水污染、土地污染等早已是屢治沒有成效,而新的環(huán)境問題又再一次的威脅著民眾的日常生活安全。近兩年來,全國(guó)多地區(qū)遭遇嚴(yán)重霧霾,讓人將視線再一次轉(zhuǎn)移到了污染的形成過程中,而這也使得重污染企業(yè)成為了重點(diǎn)關(guān)注的對(duì)象。公眾對(duì)于環(huán)保的認(rèn)識(shí)逐漸增多,故越來越多的人開始重視環(huán)保,這就促使企業(yè)的對(duì)外披露的環(huán)境會(huì)計(jì)信息將會(huì)得到更多人的關(guān)注。國(guó)外關(guān)于環(huán)境信息披露的研究,主要集中于披露的內(nèi)容、受何種因素影響及進(jìn)行披露的動(dòng)機(jī)上。國(guó)內(nèi)對(duì)其的研究集中在披露內(nèi)容及因素的影響上,目的是知道并了解,這些因素到底怎樣影響環(huán)境會(huì)計(jì)信息的對(duì)外披露的,以此來確定提高環(huán)境信息披露的水平的途徑。而國(guó)內(nèi)的有關(guān)研究主要的影響因素如公司治理結(jié)構(gòu)、經(jīng)營(yíng)成果以及外部各種環(huán)境的影響,幾乎沒有涉及到終極控制股東對(duì)企業(yè)環(huán)境會(huì)計(jì)信息披露的影響研究。但實(shí)質(zhì)上,企業(yè)的控股股東在企業(yè)擁有一定的話語(yǔ)權(quán),可以左右企業(yè)對(duì)外報(bào)告的信息披露。故本文將研究終極控制股東對(duì)環(huán)境會(huì)計(jì)信息披露的影響,以此為我國(guó)的企業(yè)怎樣提高環(huán)境會(huì)計(jì)信息披露水平提供參考。本文首先進(jìn)行一定的文獻(xiàn)閱讀,了解企業(yè)的治理結(jié)構(gòu)、經(jīng)營(yíng)業(yè)績(jī)及外部環(huán)境是如何影響環(huán)境會(huì)計(jì)信息披露的;同時(shí)學(xué)習(xí)了公司價(jià)值、會(huì)計(jì)穩(wěn)健性以及盈余信息質(zhì)量同終極控制股東之間的關(guān)系,對(duì)終極控制股東在企業(yè)的經(jīng)營(yíng)中扮演的角色進(jìn)行了解。并梳理了社會(huì)責(zé)任理論、可持續(xù)發(fā)展理論、代理理論、信號(hào)傳遞理論及控制權(quán)私有理論,作為本文假設(shè)的依據(jù)。在此情況下,本文選取了我國(guó)重污染行業(yè)2013—2015年共657家上市公司數(shù)據(jù),通過建立環(huán)境會(huì)計(jì)信息披露指數(shù),使得環(huán)境會(huì)計(jì)信息披露的水平能夠易于比較和度量,并對(duì)其與終極控制股東之間的關(guān)系進(jìn)行線性回歸分析,得到如下觀點(diǎn):(1)終極控制股東為國(guó)有的企業(yè),其環(huán)境會(huì)計(jì)信息披露水平是高于非國(guó)有企業(yè)的;(2)終極控制股東的控制權(quán)與環(huán)境會(huì)計(jì)信息對(duì)外披露的水平正相關(guān);(3)終極控制股東控制權(quán)與現(xiàn)金流權(quán)的兩權(quán)分離度與環(huán)境會(huì)計(jì)信息的披露水平正相關(guān)。通過對(duì)數(shù)據(jù)的相關(guān)分析及實(shí)證檢驗(yàn)之后,發(fā)現(xiàn)我國(guó)的重污染行業(yè)的環(huán)境會(huì)計(jì)信息披露水平并不是很高,故應(yīng)該加強(qiáng)這方面法律的建設(shè)以及提高對(duì)其內(nèi)容的披露要求,使得企業(yè)在環(huán)境會(huì)計(jì)信息的披露方面能夠更加的主動(dòng);同時(shí),企業(yè)環(huán)境會(huì)計(jì)信息的對(duì)外披露在現(xiàn)階段主要是受困與企業(yè)的利益觀點(diǎn),應(yīng)該著重加強(qiáng)披露的動(dòng)因的研究,使得披露能夠更加積極主動(dòng)。
[Abstract]:Today, when the economic level has developed at such a high speed, the heavy impact of environmental pollution has followed. Water pollution, land pollution, and so on have long been ineffective. And new environmental problems are once again threatening the safety of people's daily lives. In the past two years, many parts of the country have suffered from serious haze, which has once again shifted people's attention to the process of pollution formation. As a result, heavy pollution enterprises have become the focus of attention. Public awareness of environmental protection has gradually increased, so more and more people are beginning to attach importance to environmental protection. This will prompt enterprises to pay more attention to the environmental accounting information disclosed to the public. Foreign research on environmental information disclosure is mainly focused on the contents of disclosure. The domestic research focuses on the contents and factors of disclosure, in order to know and understand how these factors affect the disclosure of environmental accounting information. In order to determine the way to improve the level of environmental information disclosure. The main factors of domestic research, such as corporate governance structure, business results and external environmental impact, There is hardly any research on the impact of ultimate controlling shareholders on the disclosure of environmental accounting information. But in essence, the controlling shareholders of enterprises have a certain right to speak in the enterprise. This paper will study the impact of ultimate controlling shareholders on environmental accounting information disclosure. In order to provide reference for our country's enterprises how to improve the level of environmental accounting information disclosure. Firstly, this paper read some documents to understand the corporate governance structure, business performance and external environment how to affect environmental accounting information disclosure; At the same time, we study the relationship between corporate value, accounting conservatism, earnings information quality and ultimate controlling shareholders, understand the role of ultimate controlling shareholders in the management of enterprises, and comb the theory of social responsibility. The theory of sustainable development, agency theory, signaling theory and private control theory are taken as the basis of this paper. In this case, the data of 657 listed companies in heavy pollution industries in China from 2013 to 2015 are selected. By establishing environmental accounting information disclosure index, the level of environmental accounting information disclosure can be easily compared and measured, and the relationship between environmental accounting information disclosure and ultimate controlling shareholders is analyzed by linear regression analysis. Get the following opinion: 1) the ultimate controlling shareholder is a state-owned enterprise, The level of environmental accounting information disclosure is higher than that of non-state-owned enterprises) the control rights of ultimate controlling shareholders and the level of external disclosure of environmental accounting information are positively related to each other. The level of disclosure of environmental accounting information is positively correlated. It is found that the level of environmental accounting information disclosure in heavy pollution industries is not very high, so we should strengthen the construction of laws in this area and raise the requirements for disclosure of its contents. At the same time, at the same time, the disclosure of environmental accounting information is mainly difficult at the present stage and the interests of the enterprise point of view, we should focus on the study of the motivation of disclosure. So that disclosure can be more proactive.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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