上市钢铁企业环境信息披露水平与财务绩效的关系研究

发布时间：2018-04-10 02:40

本文选题：上市钢铁企业　切入点：环境信息披露水平　出处：《哈尔滨理工大学》2017年硕士论文

【摘要】：改革开放以来,我国经济迅猛发展,而钢铁作为国民经济发展过程中重要的战略资源,国民经济的快速发展也极大的促进了我国钢铁企业的发展,其中上市钢铁企业发展尤其突出,但钢铁企业在发展的过程中,也诱发了许多生态环境问题。随着我国对于生态环境保护的逐渐重视,上市钢铁公司环境信息披露水平一度成为关注的焦点。本文重点对上市钢铁企业环境信息披露水平与财务绩效的相互关系展开深入分析,并提出切实的对策和建议。本文在借鉴国内外相关研究的基础上,立足我国上市钢铁企业经营现状、环境污染现状及环境信息披露现状进行研究。首先对企业环境状况和财务状况进行分析,研究发现我国上市钢铁企业环境污染状况不容乐观,钢铁企业在发展的同时也带来了不同程度的环境破坏;大多数上市钢铁企业环境信息披露不健全,部分企业没有设立专门的环境信息披露部门,监管体系不完善。环境信息披露水平与企业绩效水平存在密切关系。然后,选取相关指标,并分别从影响环境信息披露的因素和环境信息披露水平与财务绩效相互关系两个角度入手,提出了7个研究假设。本文利用SPSS和Excel对数据指标进行相关性分析和回归分析。最后本文通过实证分析得出研究结果,分别从企业自身、政府、社会的角度提出了强化企业环境信息披露的相关建议。本文的研究有利于发现上市钢铁企业环境信息披露中存在的问题,为有效的提升上市钢铁企业环境信息披露和企业财务绩效水平提供了理论支持,有利于推动企业的持续、快速发展。
[Abstract]:Since the reform and opening up, China's economy has developed rapidly. As an important strategic resource in the process of national economic development, the rapid development of the national economy has greatly promoted the development of China's iron and steel enterprises.The development of listed iron and steel enterprises is especially prominent, but in the process of development, it also induces many ecological environmental problems.With the gradual attention to ecological environment protection in China, the level of environmental information disclosure of listed steel companies once became the focus of attention.This paper focuses on the analysis of the relationship between environmental information disclosure level and financial performance of listed iron and steel enterprises, and puts forward practical countermeasures and suggestions.Based on the related research at home and abroad, this paper is based on the management status, environmental pollution and environmental information disclosure of listed iron and steel enterprises in China.Firstly, the environmental and financial status of enterprises are analyzed, and it is found that the environmental pollution of listed iron and steel enterprises in our country is not optimistic, and the development of iron and steel enterprises also brings different degrees of environmental damage.Most listed iron and steel enterprises environmental information disclosure is not perfect, some enterprises do not set up a special environmental information disclosure department, the regulatory system is not perfect.The level of environmental information disclosure is closely related to the level of enterprise performance.Then, seven research hypotheses are put forward from the perspective of the factors influencing environmental information disclosure and the relationship between environmental information disclosure level and financial performance.In this paper, SPSS and Excel are used to analyze the correlation and regression analysis of the data.Finally, through the empirical analysis of the results of the study, respectively from the enterprise itself, the government, social perspective to strengthen the corporate environmental information disclosure related recommendations.The research in this paper is helpful to find out the problems existing in the environmental information disclosure of listed iron and steel enterprises, to provide theoretical support for improving the level of environmental information disclosure and financial performance of listed iron and steel enterprises effectively, and to promote the continuity of enterprises.Rapid development.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.31;F832.51

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