企业环境信息披露制约因素和内在动力研究

发布时间：2018-06-05 02:29

本文选题：企业环境信息披露 + 制约因素　；参考：《厦门大学》2014年硕士论文

【摘要】：随着我国环境污染问题日益严重,环境保护工作引起了政府、社会公众、企业和经济学者的高度重视。全面掌握企业环境信息是科学制定环境保护政策的重要前提和有力保障。本文从受托责任理论、利益相关者理论、成本管理理论三个角度分析了企业环境信息披露的影响因素,根据不同的作用机制划分为制约因素和内在动力两个方面的影响,并预测了各因素的影响方向。在理论分析的基础上,本文以沪深300指数成分股企业为样本,引用中国社科院经济学部企业社会责任中心对企业环境信息披露的评价指标,并通过上市公司年报提取企业净资产、所属行业、资产总计、负债总计、净利润和营业收入等信息,通过同花顺证券分析软件提取证券交易价格信息,综合运用主成分分析和最小二乘法回归分析等计量手段进行实证检验,发现我国企业环境信息披露水平受到企业规模、环境风险、资产负债率和净利润等因素的制约,并对营业收入增长产生正向的影响,但与利润增长额、投资者决策不存在显著的相关性。根据实证分析结果,本文从强制性环境信息披露为基础、提高企业环境污染行为的经济成本、加强环境保护知识宣传、适当保护小微企业等角度提出了完善企业环境信息披露体系的政策建议。
[Abstract]:With the increasingly serious problem of environmental pollution in China, environmental protection has attracted great attention from the government, the public, enterprises and economists. Comprehensive grasp of enterprise environmental information is an important prerequisite and powerful guarantee for the scientific formulation of environmental protection policies. This paper analyzes the influence factors of enterprise environmental information disclosure from three angles: fiduciary responsibility theory, stakeholder theory and cost management theory. On the basis of theoretical analysis, this paper takes the CSI 300 index companies as a sample, and cites the evaluation index of corporate environmental information disclosure by the Center of Corporate Social responsibility of the Department of Economics of the Chinese Academy of Social Sciences. And through the annual report of the listed company to extract the information of the enterprise's net assets, industry, total assets, total liabilities, net profits and operating income, and to extract the information of the securities trading price through the Tonghuashun Securities Analysis Software, By means of principal component analysis and least square regression analysis, it is found that the level of environmental information disclosure in Chinese enterprises is restricted by such factors as enterprise size, environmental risk, asset-liability ratio and net profit. It has a positive effect on the growth of operating income, but there is no significant correlation with the amount of profit growth and investors' decision. According to the results of empirical analysis, this paper bases on mandatory environmental information disclosure. From the angle of increasing the economic cost of environmental pollution behavior, strengthening the publicity of environmental protection knowledge and protecting small and micro enterprises, the paper puts forward some policy suggestions to perfect the environmental information disclosure system of enterprises.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275

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