制造业上市公司碳会计信息披露影响因素研究

发布时间：2018-04-17 10:29

本文选题：碳会计信息披露 + 影响因素　；参考：《东北农业大学》2014年硕士论文

【摘要】：气候变化对全球产生了深刻的影响,气候变暖、极端天气情况频发已引起全世界的共同关注。为应对日益增长的温室气体排放和日渐严重的化石能源危机,低碳经济由此兴起,碳会计作为环境会计的一个分支也逐渐发展起来。2013年,国家发改委相继启动了深圳、上海、北京、天津、广东5个碳交易市场,近2000家企业被纳入强制配额管制,需要将企业自身的碳排放信息在其年度财务报告和必要的信息披露报表中进行体现。在当前我国碳排放市场发展的重要机遇期,分析我国制造业上市公司碳会计信息披露的现状及问题,研究制造业上市公司碳会计信息披露的影响因素,能够促进我国制造业上市公司积极进行节能减排,自愿披露碳会计信息,并为政府加强对制造业上市公司的监管和引导提供参考。本文以可持续发展理论、社会责任理论、利益相关者理论、信息不对称理论和信号传递理论作为文章的理论基础,从国内外现有研究成果出发,选取沪深两市A股符合条件的317家制造业上市公司作为研究样本,从披露形式、内容、比例三个方面对碳会计信息披露的现状进行分析,并找出存在的问题。然后运用本文的理论基础从内部环境和外部环境两方面进行影响因素分析,接着从企业内部指标(公司规模、盈利能力、发展能力、股权集中度)和外部指标(政府压力、社会监督压力、行业特征、地区经济程度)两方面着手,对制造业上市公司碳会计信息披露水平的影响因素进行实证分析。研究结果发现：目前我国制造业上市公司的碳会计信息披露水平相对较低,但呈现出良好的发展趋势。公司规模、社会监督压力、行业特征、地区经济程度与碳会计信息披露水平显著正相关,盈利能力与碳会计信息披露水平存在显著的负相关性,说明业绩好的公司并没有对低碳经济给予很高的重视,更多的是通过高盈利水平来吸引投资者。发展能力、股权集中度、政府压力对碳会计信息的披露没有显著影响。在实证研究基础上,本文最后从企业内部环境与外部环境两方面提出可能有效的建议与对策,以期提高我国制造业上市公司碳会计信息披露水平,促进我国低碳经济的发展。
[Abstract]:Climate change has a profound impact on the world. Global warming and frequent extreme weather conditions have attracted worldwide attention.In order to cope with the increasing greenhouse gas emissions and the increasingly serious fossil energy crisis, a low-carbon economy has emerged, and carbon accounting has gradually developed as a branch of environmental accounting. In 2013, the National Development and Reform Commission launched Shenzhen and Shanghai one after another.In five carbon trading markets in Beijing, Tianjin and Guangdong, nearly 2000 companies are subject to mandatory quotas, requiring that their own carbon emissions information be reflected in their annual financial reports and necessary disclosure reports.In the important opportunity period of the development of China's carbon emission market, this paper analyzes the current situation and problems of carbon accounting information disclosure of listed manufacturing companies in China, and studies the influencing factors of carbon accounting information disclosure in manufacturing listed companies.It can promote Chinese manufacturing listed companies to actively carry out energy saving and emission reduction, voluntarily disclose carbon accounting information, and provide a reference for the government to strengthen the supervision and guidance of manufacturing listed companies.Based on the theory of sustainable development, the theory of social responsibility, the theory of stakeholders, the theory of information asymmetry and the theory of signal transmission, this paper starts from the existing research results at home and abroad.This paper selects 317 listed manufacturing companies in Shanghai and Shenzhen A-shares as research samples, analyzes the current situation of carbon accounting information disclosure from three aspects: disclosure form, content and proportion, and finds out the existing problems.Then using the theoretical basis of this paper from the internal environment and external environment to analyze the impact factors, and then from the enterprise internal indicators (corporate size, profitability, development capacity, equity concentration) and external indicators (government pressure),From two aspects of social supervision pressure, industry characteristics and regional economic degree, the paper makes an empirical analysis on the factors affecting the level of carbon accounting information disclosure of listed manufacturing companies.The results show that the level of carbon accounting information disclosure of listed manufacturing companies in China is relatively low, but it shows a good trend of development.Company size, social supervision pressure, industry characteristics, regional economic level and carbon accounting information disclosure level significantly positive correlation, profitability and carbon accounting information disclosure level has a significant negative correlation,It shows that companies with good results do not attach much importance to the low-carbon economy, but are more likely to attract investors through high profitability.Development ability, ownership concentration and government pressure have no significant effect on the disclosure of carbon accounting information.On the basis of empirical research, this paper finally puts forward some possible effective suggestions and countermeasures from the internal and external environment of enterprises, in order to improve the level of carbon accounting information disclosure of listed manufacturing companies in China and promote the development of low-carbon economy in China.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F425;F406.7

【共引文献】