我国采掘业上市公司环境信息披露影响因素研究

发布时间：2018-02-04 01:50

本文关键词： 采掘业环境信息披露上市公司影响因素　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来我国环境质量每况日下，人们也日夜忧思由此带来的健康问题，由此环境污染也越来越受到关注，追溯环境污染的主要原因，主要归因于迅速发展的城市化建设和日益壮大的工业产业的发展，企业作为环境污染的罪魁祸首，对环境污染的防护与治理有着不可以推卸的责任，尤其对于采掘业这类行业来说，有关环境信息的披露势在必行。具体说来，企业不仅要遵守基本的环保法规，在此基础上，还要想方设法采取措施避免企业生产带来的污染或者紧急应对事后污染，充分披露企业的环境信息，不仅可以为投资人提供投资引导，也可以为企业本身赢得更多融资，为实现企业的可持续发展提供保障。本文选择了我国2010年到2012年采掘业上市公司作为分析对象，，剔除了这些样本公司中数据不全的和ST的上市公司，分析和归纳了影响企业环境信息披露的影响因素，通过相关理论分析，选取公司规模、盈利能力、负债程度、股权集中度、上市年龄作为环境信息披露的影响因素，提出本文的假设并构建模型，探讨影响采掘业企业环境信息披露的内在因素，研究结果表明：(1)公司规模与环境信息披露水平显著正相关，也就是说上市公司的规模越大，其披露的环境会计信息相应的也会越多；（2）公司盈利水平与环境信息披露水平正相关，即公司盈利水平越高，企业环境会计信息披露水平越高；（3）公司负债程度与环境信息披露水平显著正相关，即公司的资产负债率较高时，公司的环保相关信息的披露水平也会相应的较高；（4）公司股权集中度与环境信息披露水平显著负相关，即上市公司的股权集中度越高，公司的环保相关的会计信息的披露水平也会越低；（5）公司上市年龄与环境信息披露水平显著正相关，即上市年龄长的上市公司，环境会计信息披露水平相对较高。最后，根据本篇文章的实证结论，本文提出了改善我国环境信息披露的政策建议及改进措施，同时提出了本文存在的研究不足之处。
[Abstract]:In recent years, with the deterioration of environmental quality in China, people are worried about the health problems brought about by it day and night. As a result, more and more attention has been paid to environmental pollution, and the main causes of environmental pollution have been traced back. Mainly attributed to the rapid development of urbanization and the development of growing industrial industries, enterprises as the chief culprit of environmental pollution, the protection and control of environmental pollution has the unshirkable responsibility. Especially for the extractive industries, the disclosure of environmental information is imperative. Specifically, enterprises should not only abide by the basic environmental laws and regulations, on this basis. We should also find ways to take measures to avoid the pollution caused by enterprise production or to deal with the pollution immediately afterwards, and fully disclose the environmental information of the enterprise, which can not only provide investment guidance for investors. It can also win more financing for the enterprise itself and guarantee the sustainable development of the enterprise. This paper selects the listed companies of extractive industry from 2010 to 2012 as the analysis object, and removes the listed companies with incomplete data and St in these sample companies. This paper analyzes and summarizes the factors that affect the disclosure of enterprise environmental information, through the relevant theoretical analysis, select the size of the company, profitability, debt degree, equity concentration. The age of listing as the influence factor of environmental information disclosure, this paper puts forward the hypothesis and constructs the model, and probes into the internal factors that affect the environmental information disclosure of extractive industry enterprises. The results show that the scale of the company is significantly positively correlated with the level of environmental information disclosure, that is, the larger the scale of the listed company, the more environmental accounting information it will disclose; (2) the profit level of the company is positively related to the level of environmental information disclosure, that is, the higher the profit level of the company, the higher the level of disclosure of environmental accounting information; (3) the degree of company debt is positively correlated with the level of environmental information disclosure, that is, when the ratio of assets and liabilities is high, the disclosure level of environmental protection information will be higher; (4) there is a significant negative correlation between the degree of ownership concentration and the level of environmental information disclosure, that is, the higher the concentration of equity of listed companies, the lower the disclosure level of accounting information related to environmental protection; 5) there is a significant positive correlation between the age of listing and the level of environmental information disclosure, that is, the level of environmental accounting information disclosure is relatively high for the long listed companies. Finally, according to the empirical conclusions of this article. This paper puts forward some policy suggestions and measures to improve the disclosure of environmental information in China, and points out the shortcomings of the research in this paper.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F425

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