我国电力上市企业可持续发展报告披露体系研究
发布时间：2019-03-18 20:15
【摘要】：电力行业作为我国国民经济中基础的支柱性行业,对于我国市场经济的繁荣、稳定发展有着极其重要的意义。作为能源消耗及污染排放大户,电力企业应该积极主动承担起更多的责任。同时,我国煤炭储量丰富,发电结构主要以火电为主。我国特殊的电力结构决定了我国电力行业在国际中的重要地位,中国电力企业可持续发展信息披露的现状和未来走向,直接关系到我国作为世界最大的发展中国家承担的经济、社会责任以及为全球环境所做的贡献。与此同时,企业所处的政策与经济环境也在不断地发生着变化。发展不应以环境为代价,我国政府颁布了更为严格的制度与政策,来规范电力企业发展。同时,以开放式经济、区域合作经济为代表的均衡普惠的经济架构已经形成。电力企业在“一带一路”的新形势下,要致力于创造资源流动,加强彼此间发展战略的对接与耦合,构建互联互通的能源网络。本文就是在此背景下,对电力行业可持续发展信息的披露展开探究。本文首先介绍了可持续发展信息的概念以及相关的理论。随后通过与国外电力企业横纵向对比,对我国电力企业可持续发展信息披露中存在的不足进行概括。而后本文针对电力行业的特点,提出了影响其可持续发展信息披露质量的因素,并进行实证分析,结果表明:可持续发展信息披露及披露质量与政策环境显著正相关,与经营开放度存在一定相关关系。此外,公司规模、财务杠杆水平、企业年龄等因素,都会对企业可持续发展信息披露产生不同程度的影响。最后,根据综合分析,从企业自身与外部环境两个角度提出建议,构建我国电力企业可持续发展报告的披露体系,包括参与主体、披露内容的全面与完整,以及管理理念、管理对象、管理目标与管理机制的转变。通过研究,期望能够为完善企业可持续发展报告披露体系提供参考借鉴,进而促进我国电力行业健康发展。
[Abstract]:As the pillar industry of our national economy, the electric power industry is of great significance for the prosperity and steady development of our country's market economy. As a big consumer of energy consumption and pollution emissions, electric power enterprises should actively take on more responsibilities. At the same time, China is rich in coal reserves, the main power generation structure is mainly thermal power. China's special electric power structure determines the important position of China's electric power industry in the world. The present situation and future trend of the sustainable development information disclosure of China's electric power enterprises are directly related to the economy undertaken by China as the largest developing country in the world. Social responsibility and contribution to the global environment. At the same time, the policy and economic environment in which enterprises are constantly changing. Development should not be at the expense of environment. Our government has issued more strict systems and policies to regulate the development of electric power enterprises. At the same time, the balanced and inclusive economic structure represented by open economy and regional cooperative economy has been formed. Under the new situation of "Belt and Road", electric power enterprises should strive to create resource flow, strengthen the docking and coupling of each other's development strategies, and construct a interconnected energy network. Under this background, this paper explores the disclosure of sustainable development information of electric power industry. This paper first introduces the concept of sustainable development information and related theories. Then, through the horizontal and vertical comparison with foreign power enterprises, this paper summarizes the deficiencies in the disclosure of sustainable development information of China's electric power enterprises. Then, according to the characteristics of electric power industry, this paper puts forward the factors that affect the quality of information disclosure of sustainable development, and makes an empirical analysis. The results show that the disclosure and disclosure quality of sustainable development information is significantly positively correlated with the policy environment. There is a certain correlation between business openness and business openness. In addition, the size of the company, the level of financial leverage, the age of the enterprise, and other factors, will have a different degree of impact on the disclosure of sustainable development information of the enterprise. Finally, according to the comprehensive analysis, this paper puts forward some suggestions from the angle of enterprise itself and external environment, and constructs the disclosure system of China's electric power enterprise sustainable development report, including the main body involved, the overall and complete content of the disclosure, and the management concept. The change of management object, management goal and management mechanism. Through the research, we hope to provide reference for perfecting the disclosure system of enterprise sustainable development report, and then promote the healthy development of China's electric power industry.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
[Abstract]:As the pillar industry of our national economy, the electric power industry is of great significance for the prosperity and steady development of our country's market economy. As a big consumer of energy consumption and pollution emissions, electric power enterprises should actively take on more responsibilities. At the same time, China is rich in coal reserves, the main power generation structure is mainly thermal power. China's special electric power structure determines the important position of China's electric power industry in the world. The present situation and future trend of the sustainable development information disclosure of China's electric power enterprises are directly related to the economy undertaken by China as the largest developing country in the world. Social responsibility and contribution to the global environment. At the same time, the policy and economic environment in which enterprises are constantly changing. Development should not be at the expense of environment. Our government has issued more strict systems and policies to regulate the development of electric power enterprises. At the same time, the balanced and inclusive economic structure represented by open economy and regional cooperative economy has been formed. Under the new situation of "Belt and Road", electric power enterprises should strive to create resource flow, strengthen the docking and coupling of each other's development strategies, and construct a interconnected energy network. Under this background, this paper explores the disclosure of sustainable development information of electric power industry. This paper first introduces the concept of sustainable development information and related theories. Then, through the horizontal and vertical comparison with foreign power enterprises, this paper summarizes the deficiencies in the disclosure of sustainable development information of China's electric power enterprises. Then, according to the characteristics of electric power industry, this paper puts forward the factors that affect the quality of information disclosure of sustainable development, and makes an empirical analysis. The results show that the disclosure and disclosure quality of sustainable development information is significantly positively correlated with the policy environment. There is a certain correlation between business openness and business openness. In addition, the size of the company, the level of financial leverage, the age of the enterprise, and other factors, will have a different degree of impact on the disclosure of sustainable development information of the enterprise. Finally, according to the comprehensive analysis, this paper puts forward some suggestions from the angle of enterprise itself and external environment, and constructs the disclosure system of China's electric power enterprise sustainable development report, including the main body involved, the overall and complete content of the disclosure, and the management concept. The change of management object, management goal and management mechanism. Through the research, we hope to provide reference for perfecting the disclosure system of enterprise sustainable development report, and then promote the healthy development of China's electric power industry.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
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相关期刊论文 前10条
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