制造业上市公司环境信息披露水平、环境绩效与财务绩效研究

发布时间：2018-03-03 05:02

本文选题：环境信息披露水平　切入点：环境绩效　出处：《安徽大学》2013年硕士论文　论文类型：学位论文

【摘要】：当前我国环境污染日益严重,全国固体废物总堆存量已近80亿吨,占用及毁坏土地达200万亩以上,对水资源造成严重污染。环境污染问题已经引起政府和社会的关注,但大多数上市公司仍一味追求经济利益,而不顾环境污染对人类造成的威胁,环境绩效普遍较差。我国的环境法律法规尚未形成体系,法律法规的盲点很多,对上市公司环境问题监管不力。导致很多上市公司并没有真正将改善环境绩效落实到实践当中。与此同时,上市公司的环境信息披露也存在着较多的问题,不同上市公司间的环境信息缺乏可比性,环境信息披露缺乏系统、完善的体系。立足于上述现实背景,研究环境信息披露水平、环境绩效与财务绩效之间的关系,对于完善环境信息披露机制和促进企业改善环境绩效具有重要意义。本文共分为五个部分,第一部分为引言,主要对本文的研究背景、研究意义进行介绍,对已有的研究成果进行回顾,归纳本文的研究思路和研究方法,并提出本文的创新和不足之处。第二部分为相关基础理论和概念界定,主要对环境信息披露、环境绩效和财务绩效的理论基础进行论述,对相关概念进行界定,并对环境法律制度的背景进行梳理。第三部分为环境信息披露水平、环境绩效与财务绩效作用机理及现状分析,对三者之间的作用机理进行系统分析,并对环境信息披露水平和环境绩效的现状进行分析。第四部分为实证研究部分,选取样本企业和相关变量指标,对环境信息披露水平和环境绩效进行描述性统计分析,运用Eviews软件对方程模型进行回归分析。实证结果表明,环境绩效和财务绩效对环境信息披露具有显著促进作用,环境信息披露对环境绩效具有显著促进作用,环境信息披露对财务绩效具有正向促进作用。第五部分对研究结论进行了总结,针对研究结果提出相关政策建议,并展望了未来研究方向。本文的创新和特色之处在于,我国现有的关于环境问题的研究主要集中在环境会计基本理论、环境信息披露影响因素和环境绩效评价体系的构建等方面,而对环境信息披露水平、环境绩效和财务绩效之间关系研究较少。本文结合了受托责任理论、信息不对称理论、可持续发展理论和资源依赖理论对三者的作用机理进行了阐述。在相关理论的基础上构建环境信息披露水平和环境绩效指标体系,以沪市A股制造业上市公司为研究样本,结合2009-2011年的具体数据,通过回归分析得出环境信息披露水平、环境绩效与财务绩效的关系,并提出政策建议。本文的研究有利于发现环境信息披露中存在的问题,为推动环境信息披露和提高环境绩效提供依据,进而加快环境保护工作的推行。
[Abstract]:Our country increasingly serious environmental pollution, the solid waste total stockpile of nearly 80 tons, occupied and destroyed more than 2 million acres of land, causing serious pollution of water resources. The problem of environmental pollution has caused the attention of government and society, but most of the listed companies is still a blind pursuit of economic interests, regardless of environmental pollution caused by human beings the threat of environmental performance is generally poor. China's environmental laws and regulations have not yet formed a system of laws and regulations, many blind spots on the environmental problems, lack of supervision of listed companies. Many listed companies and no real will to improve the environmental performance into practice. At the same time, the environmental disclosure of listed companies also has many problems, different the environmental information of listed companies lack of comparability, lack of environmental information disclosure system, perfect system. Based on the above background, the research of environmental information disclosure The relationship between exposure level, environmental performance and financial performance is of great significance for improving the environmental information disclosure mechanism and promoting the enterprise to improve the environmental performance.
This paper is divided into five parts, the first part is the introduction, mainly on the research background, research significance, review of existing research results, research ideas and research methods of this thesis are summarized, and put forward the innovation and shortage of this paper. The second part is the related theories and concepts, mainly on the environment the disclosure of information, the theoretical basis of environmental performance and financial performance are discussed, the definition of related concepts, and the environmental legal system in the background to sort out. The third part is the level of environmental information disclosure, environmental performance and financial performance of the mechanism and the analysis of the current situation, to analyze the interaction mechanism between the three, and the status of the environment the level of information disclosure and environmental performance were analyzed. The fourth part is the empirical research, the sample enterprises and relevant variables, the environmental information disclosure level and Descriptive statistics on the environmental performance, using the Eviews software regression analysis of the equation model. The empirical results show that the environmental performance and financial performance has significant promoting effect on the disclosure of environmental information, environmental information disclosure has significant promoting effect on the environmental performance, environmental information disclosure has a positive effect on financial performance. The fifth part is the conclusion of the research according to the results of the study are summarized, and puts forward relevant policy suggestions, and prospects the future research direction.
The innovation of this paper and features research on environmental issues existing in China mainly focus on the basic theory of environmental accounting, environmental information disclosure construction performance evaluation system and the influencing factors of the environment, and the level of environmental information disclosure, few studies on relationship between environmental performance and financial performance. This paper combines the theory of fiduciary duty. The information asymmetry theory, elaborates the mechanism of the three theories on the theory of sustainable development and resource construction. The level of environmental information disclosure and environmental performance index system on the basis of relevant theory, manufacturing industry in Shanghai A shares listed companies as research samples, combined with the specific data for 2009-2011 years, analyzed the level of environmental information disclosure through regression, the relationship between environmental performance and financial performance, and put forward some policy suggestions. This paper is helpful to find the environmental information disclosure. In order to promote environmental information disclosure and improve environmental performance, we can accelerate the implementation of environmental protection.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F424

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