我国采矿业上市公司环境信息披露质量实证研究

发布时间：2018-03-18 22:19

本文选题：上市公司　切入点：环境信息披露　出处：《广西大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,我国的环境污染问题日益严重,环境污染已经成为制约经济社会发展的瓶颈。在全球倡导可持续发展的背景之下,企业的环境社会责任也越发引起社会各界的广泛关注。上市公司作为社会公众公司、企业的优秀代表,理应率先承担起环境社会责任,而环境信息披露机制,是做好环境保护的重要途径和手段。我国关于上市公司环境信息披露的研究仍处在起步阶段,虽然实践中上市公司环境信息披露已经逐步兴起并取得较大进展,但现状仍不容乐观。研究上市公司环境信息披露的质量,既是实现可持续发展的内在要求,也是上市公司环境监管实践的迫切需要。在国内上市公司环境污染事件频发的背景之下,本文实证分析评价我国上市公司环境信息披露质量现状以发现存在的问题,并就改进环境信息披露质量提出政策建议。本文首先阐述了研究背景、意义及文献综述,确定研究思路、方法及理论基础。其次,分析了我国上市公司环境信息披露的有关制度,界定上市公司环境信息披露质量的概念,比较分析上市公司环境信息披露质量的评价方法,同时,构建了上市公司环境信息披露质量的评价框架。之后,在建立的评价框架的基础上,采用指数法构建我国上市公司环境信息披露指数(EDI),利用该指数,以采矿业上市公司为样本,全面分析评价环境信息披露质量现状,发现环境信息披露存在缺乏统一规范、披露方法过于简单、披露内容不够完整、缺乏第三方审验等问题。最后,提出了进一步完善上市公司环境信息披露的制度体系、进一步完善上市公司环境信息披露监管体系、不断强化上市公司环境责任和信息披露意识、不断拓展深化环境会计理论与实践的研究等四个方面的政策建议。
[Abstract]:In recent years, the problem of environmental pollution in China has become increasingly serious, environmental pollution has become a bottleneck restricting economic and social development. The environmental and social responsibility of enterprises has attracted more and more attention from all walks of life. As public companies and outstanding representatives of enterprises, listed companies should take the lead in undertaking environmental and social responsibility and environmental information disclosure mechanisms. The research on environmental information disclosure of listed companies in China is still in its infancy, although the environmental information disclosure of listed companies has gradually risen and made great progress in practice. However, the current situation is still not optimistic. To study the quality of environmental information disclosure of listed companies is the inherent requirement of sustainable development. It is also an urgent need for the practice of environmental supervision of listed companies. Under the background of frequent environmental pollution incidents of listed companies in China, this paper empirically analyzes and evaluates the quality of environmental information disclosure of listed companies in China to find the existing problems. And to improve the quality of environmental information disclosure policy recommendations. This paper first describes the research background, significance and literature review, determines the research ideas, methods and theoretical basis. Secondly, it analyzes the system of environmental information disclosure of listed companies in China. Defining the concept of environmental information disclosure quality of listed companies, comparing and analyzing the evaluation methods of environmental information disclosure quality of listed companies, at the same time, constructing the evaluation framework of environmental information disclosure quality of listed companies. On the basis of the established evaluation framework, the environmental information disclosure index of listed companies in China is constructed by using the index method, and the environmental information disclosure quality of the listed mining companies is comprehensively analyzed and evaluated by using the index, taking the listed companies in the mining industry as a sample. It is found that there are some problems in environmental information disclosure, such as lack of uniform standard, too simple disclosure method, incomplete disclosure content, lack of third party audit and so on. Finally, the system of environmental information disclosure of listed companies is further improved. We should further improve the supervision system of environmental information disclosure of listed companies, strengthen the environmental responsibility and information disclosure consciousness of listed companies, and expand and deepen the research on the theory and practice of environmental accounting.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X322;F270;F426.1

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