我国能源行业环境会计信息披露质量影响因素研究

发布时间：2018-01-03 14:35

本文关键词：我国能源行业环境会计信息披露质量影响因素研究　出处：《西安科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：现代社会经济发展迅速,在此期间自然环境也遭受着前所未有污染和破坏。环境问题经过长期累积,其危害已慢慢显现出来,严重影响人类的身心健康和生活品质。近几年,环境恶化的速度更是与日俱增,物种减少、土地荒漠化、雾霾天气加剧等等,使人们不得不对环境问题重视起来。为了防止环境问题的进一步扩大,保护我们的生存环境,我国相继出台了一系列预防和治理环境问题的法律规定,但是政府目前仍然没有制定出与环境会计信息披露相关的准则规范。目前我国能源行业环境会计信息的披露质量并不理想,描述性信息多定量化信息少、正面信息多负面信息少等问题比较普遍,整体的披露质量偏低。我国能源行业环境会计信息披露质量还需要很大的提升,因此非常有必要对其影响因素进行研究。本文首先论述了能源行业环境会计信息披露质量的相关概念、披露的基本内容、基本方式以及其质量要求,并介绍了四个相关的基本理论。其次,对2013—2015年沪深两市A股119家能源行业上市公司的披露现状进行了统计分析,发现其存在的问题以及影响披露质量的因素。接着搜集样本公司年报、社会责任报告以及可持续发展报告中公开的相关信息,并对其披露质量进行评分,计算出各公司的环境会计信息披露指数,选择了公司规模、盈利能力、负债程度、独立董事比例、董事长和总经理两职分离、控股性质以及公司所在地区的经济发展水平等七个影响因素,提出假设,进行多元回归检验。结果表明:公司规模、独立董事比例、控股性质、公司所在地区的经济发展水平与环境会计信息披露质量显著正相关;盈利能力、负债程度、董事长和总经理两职分离对其披露质量的影响不显著。最后,根据披露现状的统计分析以及实证研究结果得出的影响因素,针对性地提出对策建议。
[Abstract]:In modern society, the rapid development of the economy, in the meantime the natural environment also suffered from pollution and destruction of environment. Hitherto unknown problems accumulated over a long period, the harm has slowly emerged, serious harm to human health and quality of life. In recent years, the deterioration of the environment and the speed is increasing, the species decreased, land desertification, haze the weather increased and so on, so that people have to pay attention to environmental issues. In order to prevent further expansion of environmental problems, protecting our environment, our country promulgated a series of laws and regulations to prevent and control environmental problems, but the government is still not formulate relevant criteria and the disclosure of accounting information. The accounting information energy the industry environment of our country information disclosure quality is not ideal, many descriptive quantitative information, positive information problems of negative information less popular, The overall low quality disclosure. Accounting information disclosure of China's energy industry environment quality also need to be greatly improved, so it is necessary to study its influencing factors. This paper firstly introduces the related concepts of environmental accounting information disclosure in energy industry quality, the basic content of disclosure, the way and the basic quality requirements, and introduces four a basic theory. Secondly, the disclosure status from 2013 to 2015 in Shanghai and Shenzhen two A shares of 119 listed companies in energy industry were analyzed, the existing problems and the factors that influence the quality of disclosure. Then collect Sample Firms annual report related information disclosure report, social responsibility and sustainable development report, and the score of the quality of the disclosure of environmental accounting information, calculate the company's disclosure index, choose the company size, profitability, debt level, the proportion of independent directors, Chairman and general manager of the two level separation, holding company properties and the region's economic development level of the seven factors, put forward the hypothesis of multivariate regression test. The results show that the size of the company, the proportion of independent directors, holding properties, is positively related to the level of economic development and environmental quality of accounting information disclosure in the company's location; profit ability, debt, chairman and general manager of the two level separation is not significant on the disclosure quality. Finally, according to the statistical analysis of factors affecting the disclosure status and empirical research results, targeted to put forward the countermeasures and suggestions.

【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.2;F406.7

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