本文關(guān)鍵詞：我國上市公司碳信息披露影響因素的研究　出處：《南京財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 碳信息 碳會計 碳排放

【摘要】：隨著低碳經(jīng)濟(jì)的發(fā)展,以及國內(nèi)碳排放權(quán)交易的試點,碳信息和碳信息披露問題開始引起政府、監(jiān)管機(jī)構(gòu)及其他利益相關(guān)者的關(guān)注。傳統(tǒng)的以經(jīng)濟(jì)利益主導(dǎo)的經(jīng)濟(jì)增長方式只注重短期利益而忽視了企業(yè)社會責(zé)任,而倡導(dǎo)低碳經(jīng)濟(jì)增長模式是未來經(jīng)濟(jì)發(fā)展、社會進(jìn)步的必然趨勢,但目前大部分企業(yè)基本上是被動地承擔(dān)起碳治理的責(zé)任,這種現(xiàn)象在轉(zhuǎn)軌經(jīng)濟(jì)的當(dāng)代中國尤為明顯。因此,本文對碳信息披露影響因素做出了一定的研究。本文在分析國內(nèi)外碳信息披露和環(huán)境會計文獻(xiàn)的基礎(chǔ)上,依據(jù)碳信息披露項目(CDP)調(diào)查報告的結(jié)果分析了我國上市公司碳信息披露現(xiàn)狀,推斷可能起到影響企業(yè)披露碳信息的因素,并對影響因素進(jìn)行了實證研究。 本文根據(jù)2008-2011年CDP中國報告,收集樣本公司的財務(wù)數(shù)據(jù)和外部信息進(jìn)行線性面板數(shù)據(jù)回歸分析。實證結(jié)果表明,我國上市公司碳信息披露受到盈利能力、資本結(jié)構(gòu)、治理結(jié)構(gòu)、審計質(zhì)量、經(jīng)濟(jì)環(huán)境等內(nèi)部及外部壓力的影響較大。最后,根據(jù)碳信息披露影響因素的原因?qū)ξ磥斫⑽覈夹畔⑴稑?biāo)準(zhǔn)和提高我國上市公司碳信息披露水平提出了建議和對策。 本文的價值和創(chuàng)新點在于：在目前我國上市公司碳信息披露水平雖然在逐步提高但是相對國外上市公司披露水平仍然較低的情況下,對上市公司碳信息披露方式、內(nèi)容以及現(xiàn)狀做出了總結(jié)并與國外碳信息披露標(biāo)準(zhǔn)進(jìn)行了對比；同時,在國內(nèi)學(xué)者對碳信息披露研究的基礎(chǔ)上,對碳信息披露影響因素做出了進(jìn)一步的探索,外部壓力對碳信息披露水平方面的影響進(jìn)行了實證研究,是之前所沒有的,有助于日后進(jìn)一步的研究。
[Abstract]:With the development of low carbon economy, and domestic pilot carbon emissions trading, carbon carbon information and information disclosure problems begin to cause the government, regulators and other stakeholders concerned. The traditional economic interests of the dominant mode of economic growth only on short-term benefits while ignoring the social responsibility of the enterprise, and promote low-carbon economic growth is the mode of economic development in the future, the inevitable trend of social progress, but most companies are basically passive to assume the responsibility of governance of carbon, this phenomenon is particularly evident in the contemporary transition economy Chinese. Therefore, make a study on Influence Factors of the carbon disclosure of information. Based on the analysis of domestic and international carbon disclosure and environmental accounting documents, the Carbon Disclosure Project (CDP) on the basis of the results of the investigation report analyzed the current situation of information disclosure of Listed Companies in China, that may play Influence The enterprises disclose the factors of carbon information and make an empirical study on the influencing factors.
According to the 2008-2011 CDP Chinese report, financial data and external data Sample Firms makes a regression analysis of the linear panel data. Empirical results show that by profitability, capital structure, governance structure and audit quality of information disclosure of Listed Companies in China, the economic environment influence internal and external pressure greatly. Finally, according to the reasons of influencing factors the carbon disclosure of the future establishment of carbon information disclosure in China and puts forward some suggestions and Countermeasures to improve the level of information disclosure of Listed Companies in China.
The value of this paper are as follows: in the current information disclosure level of Listed Companies in China although gradually improving but relatively foreign listed companies disclosure level is still low, the carbon information disclosure of listed companies, and summarizes the content and status of foreign carbon disclosure standards were compared; at the same time. The disclosure of carbon information in the domestic scholars on the basis of the study, make a further exploration on the carbon disclosure influence factors, the external pressure on the carbon disclosure affect the level of information for the empirical research, which is not available before, is helpful to study further on.

【學(xué)位授予單位】：南京財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.51;F275;F276.6

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本文編號：1369830