鲁西化工环境会计信息披露对企业价值的影响研究

发布时间：2018-10-09 13:27

【摘要】：本文研究的主要目的是针对鲁西化工的具体情况,分析环境会计信息披露对企业价值的影响。针对课题的特点,采用了调查问卷法、多元回归法以及定性分析与定量分析相结合的研究方法。首先,从概念上对环境会计信息披露、企业价值进行了界定。并对国内外对环境会计信息披露的影响因素以及与企业价值的相关性进行了分析,对研究鲁西化工环境会计信息披露对企业价值的影响提供了参考。其次,针对鲁西化工近十年的发展情况,分析鲁西化工的季度报告、董事会报告、社会责任报告以及临时报告等,了解鲁西化工环境会计信息披露的形式、内容,然后总结得出鲁西化工环境会计信息披露的现状及原因。再次,构建多元回归模型,以企业价值为被解释变量,参考大量国内外文献,使用托宾Q值来计量企业价值;使用内容分析法对环境会计信息披露指数进行打分,并将其作为解释变量,来衡量鲁西化工的环境会计水平;通过问卷调查的方式,从十个影响企业价值的因素中,选取企业规模、盈利能力、财务杠杆、股权集中度四个因素作为模型的控制变量,然后进行多元回归分析,得出鲁西化工环境会计信息披露对企业价值的相关性结论。最后,建议鲁西化工加强学习和投入,进而提高企业的环境会计信息披露意识和质量,并且披露过程中要科学性、选择性的披露,要考虑到环境会计信息披露的滞后性给企业价值带来的影响。
[Abstract]:The main purpose of this paper is to analyze the impact of environmental accounting information disclosure on enterprise value in accordance with the specific conditions of Luxi chemical industry. According to the characteristics of the project, the research methods of questionnaire, multivariate regression and qualitative analysis and quantitative analysis are adopted. First of all, the concept of environmental accounting information disclosure, enterprise value is defined. The influence factors of environmental accounting information disclosure at home and abroad and the correlation between environmental accounting information disclosure and enterprise value are analyzed, which provides a reference for studying the influence of environmental accounting information disclosure on enterprise value in Luxi chemical industry. Secondly, in view of the development of Luxi Chemical Industry in the past ten years, the quarterly report, board report, social responsibility report and interim report of Luxi Chemical Industry are analyzed to understand the form and content of environmental accounting information disclosure in Luxi Chemical Industry. Then summarize the current situation and reasons of environmental accounting information disclosure in Luxi chemical industry. Thirdly, build a multivariate regression model, take the enterprise value as the explanatory variable, refer to a large number of domestic and foreign literature, use Tobin Q value to measure the enterprise value; use content analysis method to score the environmental accounting information disclosure index. And take it as the explanatory variable to measure the environmental accounting level of Luxi Chemical Industry, select the scale of enterprise, profitability, financial leverage from ten factors that affect the enterprise value through questionnaire survey. Four factors of ownership concentration are taken as the control variables of the model, and then multivariate regression analysis is carried out to draw the conclusion that the disclosure of environmental accounting information of chemical industry in Luxi is relevant to the enterprise value. Finally, it is suggested that Luxi Chemical Industry should strengthen its study and input, and further improve the awareness and quality of environmental accounting information disclosure in enterprises, and make scientific and selective disclosure in the process of disclosure. It is necessary to consider the impact of lag of environmental accounting information disclosure on enterprise value.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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