采矿业上市公司环境会计信息披露影响因素研究

发布时间：2018-01-21 19:51

本文关键词： 环境保护采矿行业环境会计信息披露　出处：《湘潭大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,雾霾等环境污染事件层出不穷,环境问题成为国际社会普遍关注的热点。2015年至2016年,联合国先后通过了一些列环境整治的全球协议,着力共同改善全球生态居住环境,这两年,我国政府在环境保护与整治上加大力度,陆续出台了新环保法、水十条等针对性较强的法律法规。一系列的举措显示出我国政府对环境问题的高度重视以及改善环境的坚定决心。企业特别是重污染企业的经营活动会对环境产生重大影响,目前我国政策对企业的环境行为以及环境信息披露行为的约束与规范有限,主要依赖于企业的自觉度与责任感。但是,企业披露自身的环境信息有助于优化企业的环境行为,促进经济社会的可持续发展。基于以上原因,本文以重污染行业中的采矿行业为研究对象,从内部因素和外部因素两个方面探讨影响其环境信息披露的因素。本文首先回顾梳理了前人的研究方向与成果,并加以思考整合,接着对相关理论进行了总结,为后文的研究提供理论支撑与引导。本文通过手工搜集和直接下载相结合的方法,筛选整理得出采矿业67家上市公司连续五年共304个数据,以此为依据进行实证研究,最终得出结论,环境会计信息披露水平与公司规模、负债程度、盈利能力、独立董事比例、两职分离、监事会规模、社会监督以及企业所在地市场化进程显著相关。鉴于之前的理论分析与实证结果,本文对如何提升企业信息披露水平提出了几点建议:第一,加强企业环境会计信息披露的法律体系建设与执行;第二,完善公司治理;第三,提升企业社会责任感;第四,加强环境会计的理论研究;第五,加强社会监督的力度。
[Abstract]:In recent years, environmental pollution events such as haze have emerged one after another, and environmental issues have become the focus of international attention. From 2015 to 2016, the United Nations has adopted some global agreements on environmental improvement. Efforts to jointly improve the global ecological living environment, in the past two years, our government in environmental protection and renovation efforts, one after another issued a new law on environmental protection. A series of measures show that our government attaches great importance to environmental problems and is determined to improve the environment. The business activities of enterprises, especially those of heavily polluted enterprises, will produce the environment. Have a big impact. At present, the restriction and regulation of the environmental behavior and the environmental information disclosure behavior in our country is limited, which mainly depends on the consciousness and responsibility of the enterprise. The disclosure of environmental information is helpful to optimize the environmental behavior of enterprises and promote the sustainable development of economy and society. Based on the above reasons, this paper takes the mining industry in the heavy pollution industry as the research object. From the internal factors and external factors to explore the impact of environmental information disclosure factors. Firstly, this paper reviews the previous research direction and achievements, and then summarizes the relevant theories. This article through the manual collection and direct download method, screening and collation of 67 listed companies in the mining industry for five consecutive years a total of 304 data. Based on this empirical study, the final conclusion is that the level of environmental accounting information disclosure and company size, debt, profitability, independent director ratio, separation of two positions, board of supervisors scale. In view of the previous theoretical analysis and empirical results, this paper puts forward some suggestions on how to improve the level of enterprise information disclosure: first. Strengthening the construction and implementation of the legal system of environmental accounting information disclosure in enterprises; Second, improve corporate governance; Third, enhance corporate social responsibility; 4th, strengthen the theory research of environmental accounting; In 5th, social supervision was strengthened.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;X196;F426.1

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