化工业上市公司环境会计信息披露水平影响因素研究

发布时间：2018-08-18 16:34

【摘要】：随着经济的快速发展，，环境污染问题越来越突出，人类生存环境日益恶化，人类开始逐渐意识到环境保护的重要性，可持续发展战略应运而生。在环境污染中，80%污染来源于企业生产，因此，企业在追求利润最大化的同时，应该承担环境保护义务，履行环境保护的责任。但是现阶段我国上市公司环境会计信息披露内容上不统一、形式上不规范，没有独立的环境会计信息报告，整体环境会计信息披露水平不高。化工业是环境污染比较严重的行业，对于化工业上市公司环境会计信息披露水平及其影响因素的研究具有现实意义和代表性。本文根据环境会计信息披露及其影响因素的理论分析和实践经验，根据化工业上市公司环境会计披露水平现状分析，选取化工业上市公司2010-2012年三年的数据，构建模型分析各个影响因素对环境会计信息披露水平的影响。首先，分析论文的研究背景、研究意义和研究目的，通过查阅文献，总结国内外关于该领域的研究状况，提出论文的研究内容和研究框架，并指出研究方法。然后，对于环境会计信息披露及其内容、原则、方式和质量要求给与说明，分析影响环境会计信息披露的七大因素，即公司规模、盈利能力、财杠杆、发展能力、独立董事比例、股权集中度和董事长与总经理兼任。接着，进行实证模型设计和检验，实证模型设计主要从研究假设、自变量选取、样本选取和数据来源和构建模型几个方面进行。然后，对环境会计信息披露水平基本情况分析、描述性统计分析和Logistic回归分析。最后，得到本文结论，即公司规模、盈利能力和独立董事比例与环境会计信息披露水平显著正相关。
[Abstract]:With the rapid development of economy, the problem of environmental pollution is becoming more and more prominent, and the living environment of human beings is deteriorating day by day. Human beings begin to realize the importance of environmental protection gradually, and the strategy of sustainable development emerges as the times require. In the environmental pollution, 80% of the pollution comes from the production of the enterprise. Therefore, while pursuing the maximum profit, the enterprise should undertake the obligation of environmental protection and fulfill the responsibility of environmental protection. However, at present, the contents of environmental accounting information disclosure of listed companies in China are not uniform, the form is not standardized, there is no independent environmental accounting information report, and the level of environmental accounting information disclosure is not high. Chemical industry is an industry with serious environmental pollution. It is of practical significance and representativeness to study the level of environmental accounting information disclosure and its influencing factors in listed companies of chemical industry. Based on the theoretical analysis and practical experience of environmental accounting information disclosure and its influencing factors, and according to the current situation of environmental accounting disclosure level of listed chemical industry companies, this paper selects the three years' data of chemical industry listed companies from 2010 to 2012. The model is built to analyze the influence of various factors on the level of environmental accounting information disclosure. First of all, the research background, significance and purpose of the paper are analyzed. By consulting the literature, this paper summarizes the domestic and foreign research situation in this field, puts forward the research content and research framework, and points out the research methods. Then, the disclosure of environmental accounting information and its contents, principles, methods and quality requirements are explained, and the seven factors that affect the disclosure of environmental accounting information are analyzed, that is, company size, profitability, financial leverage, and development ability. Proportion of independent directors, concentration of equity and concurrent appointment of chairman and general manager. Then, empirical model design and test, empirical model design mainly from the research hypothesis, independent variable selection, sample selection and data sources and build the model several aspects. Then, the basic situation analysis of environmental accounting information disclosure level, descriptive statistical analysis and Logistic regression analysis. Finally, this paper draws a conclusion that the company size, profitability and the proportion of independent directors are significantly positively correlated with the level of environmental accounting information disclosure.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

【参考文献】