政府监管对企业环境信息披露质量的影响研究

发布时间：2018-05-13 03:00

本文选题：环境信息披露 + 政府监管　；参考：《西北大学》2016年硕士论文

【摘要】：经济的迅猛发展,随之所带来的是对环境过度的破坏,环境污染已经成为全民皆关注的话题。企业对环境污染有着不可推卸的责任,要想搞好环境,首先必须对企业的环境行为进行监管。因此,政府制定了各种企业应遵守的环境法规制度,其中环境信息披露制度成为一大亮点,通过企业的环境信息披露,政府、相关利益者、公众都可以在一定程度上了解到企业的环境信息,并可以进一步监督,大大减少环境管理成本。但是,目前我国的环境信息披露制度并不完善,导致企业的环境信息披露内容繁杂,不统一,且实用性也较差。在此背景下,本文以信息不对称理论、企业社会责任理论、委托代理理论、信号传递理论、外部性理论为理论基础,结合我国企业环境信息披露现状,以2008-2014年重污染行业深市上市企业为研究样本,将环境信息披露质量看作是因变量,将政府环境信息政策和政府环境规制强度作为自变量一和自变量二,采用描述性统计以及多元回归等方法,研究政府监管对企业环境信息质量的影响。结果表明,自变量一对企业公布自身环境行为有促进作用,自变量二未证明与企业的环境信息披露质量呈正相关。除此之外,根据描述性统计结果分析,从企业性质来讲,我国上市企业中国有企业仍处于主导地位,这也间接说明了体制不完善,政府要加大对企业环境行为的监管；从企业所处地来讲,东部以外地区的企业较多,这也间接说明了政府在监管东部地区的同时,也应将重心逐渐转移到东部以外的地区。因此,本文在此结论基础上,建议政府主要完善相关环境信息披露制度,加强规范环境信息的力度；建议企业建立环境绩效考核机制；建议审计机构引入环境信息审计,逐步转化为日常审计；建议公众强化监督企业环境行为。
[Abstract]:With the rapid development of economy, environmental pollution has become a topic of concern to all people. Enterprises have an unshirkable responsibility for environmental pollution. In order to do a good job of the environment, it is necessary to supervise the environmental behavior of enterprises. Therefore, the government has formulated various environmental laws and regulations that enterprises should abide by, among which the environmental information disclosure system has become a bright spot. Through the environmental information disclosure of enterprises, the government, the relevant stakeholders, To a certain extent, the public can understand the environmental information of enterprises, and can further monitor, greatly reduce the cost of environmental management. However, the environmental information disclosure system in our country is not perfect at present, which leads to the complexity, disunity and poor practicability of environmental information disclosure in enterprises. Under this background, based on information asymmetry theory, corporate social responsibility theory, principal-agent theory, signal transmission theory and externality theory, this paper combines the present situation of enterprise environmental information disclosure in our country. Taking the Shenzhen listed enterprises of heavily polluted industries from 2008 to 2014 as the research samples, the quality of environmental information disclosure is regarded as dependent variable, and the government environmental information policy and the intensity of government environmental regulation are regarded as independent variables one and two. Using descriptive statistics and multivariate regression, this paper studies the influence of government supervision on the quality of enterprise environmental information. The results show that independent variables can promote enterprises to publish their own environmental behavior, and independent variable two has not been proved to be positively correlated with the quality of environmental information disclosure. In addition, according to the analysis of descriptive statistical results, according to the nature of the enterprises, the state-owned enterprises are still in the dominant position, which indirectly shows that the system is not perfect, the government should strengthen the supervision of the environmental behavior of enterprises; In terms of the location of enterprises, there are more enterprises outside the east, which indirectly indicates that the government should gradually shift its focus to the areas outside the east while supervising the eastern region. Therefore, on the basis of this conclusion, this paper suggests that the government should mainly improve the relevant environmental information disclosure system, strengthen the intensity of standardizing environmental information; suggest that enterprises establish an environmental performance appraisal mechanism; and recommend that audit institutions introduce environmental information audit. It is suggested that the public should strengthen the supervision of the environmental behavior of the enterprise.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D630;F832.51

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