我国上市公司环境会计信息披露影响因素研究

发布时间：2018-07-08 10:35

本文选题：环境会计 + 信息披露　；参考：《湘潭大学》2013年硕士论文

【摘要】：随着科学技术的突飞猛进，人类社会在经济飞速发展的同时也在以前所未有的速度破坏着人类赖以生存的环境。环境污染事件的接连不断，给人类的生命和财产带来了严重的迫害。世界环境与发展委员会在《我们共同的未来》报告中提出了“可持续发展”观，从此全球掀起了环保风潮。环境会计正是基于现代人类经济与社会的发展同自然环境出现尖锐的矛盾，而传统会计存在局限性的基础上产生和发展的。企业是经济活动的重要主体，在社会经济发展中起着决定性作用，但同时也是破坏环境的主要责任单位，理应承担治理环境和保护环境的义务和责任，必须在可持续发展中发挥应有的作用。目前我国有着严重的环境问题，环境治理和环境保护的任务任重道远，进行企业的环境会计信息披露是解决环境问题的可行手段之一。本研究首先介绍了环境会计信息披露的研究背景和意义，回顾了环境会计信息披露在国内外的发展现状。然后对环境会计相关定义进行了界定，分析了环境会计信息披露的理论基础，包括可持续发展理论、利益相关者理论、决策有用论、信息不对称理论等，从而论述环境会计信息披露的必要性。再以我国重污染行业的造纸印刷类上市公司为例，选取其2009年至2011年的年报为样本数据，揭示我国上市公司环境会计信息披露的现状，发现在我国上市公司中环境会计信息披露的质量不高，存在很多问题。为提高我国上市公司环境会计信息披露水平和质量，本研究对影响我国上市公司环境会计信息披露的因素进行了实证分析。首先提出了七个假设包括公司规模、盈利能力、负债率、股权集中度、国有股比例、独立董事比例、总经理与董事长是否两职分离等七个变量与上市公司环境会计信息披露呈一定的相关性，然后构建评价环境会计信息披露水平的指数，通过实证分析发现公司规模、负债率、国有股比例、独立董事比例与我国上市公司环境会计信息披露水平呈正相关关系，而盈利能力及股权集中度与其呈负相关性。且在这七个影响因素当中，公司规模这一变量对我国上市公司环境会计信息披露水平的影响最大。最后借鉴国内外先进成果及环境会计的相关理论的基础上，并结合我国上市公司环境会计信息披露的现状及实证研究结论，为加强我国上市公司进行环境会计信息披露提出了相应的建议，，具体包括加强政府环境会计相关制度准则的建设、加强政府的监管、完善我国上市公司治理结构和股权结构、加强理论与实务研究、加强从业人员教育与培训、积极宣传环保，提高企业和社会的环保意识等建议。
[Abstract]:With the rapid development of science and technology, human society is also destroying the environment on which human beings live on a rapid economic development. Environmental pollution events have brought serious persecution to human life and property. The world environment and Development Committee mentioned in our common future report. The concept of "sustainable development" has been set up from then on. Environmental accounting is based on the sharp contradiction between the development of modern human economy and society and the natural environment, and the traditional accounting is produced and developed on the basis of limitations. Enterprises are the main main body of economic activities and play a decisive role in the social and economic development. But at the same time, it is also the main responsibility unit to destroy the environment. It should bear the obligation and responsibility to govern the environment and protect the environment. It must play its due role in the sustainable development. At present, there are serious environmental problems in our country. The task of environmental governance and environmental protection is far away, and the disclosure of environmental accounting information is the solution to the enterprise. One of the feasible means to solve environmental problems.
This research first introduces the background and significance of environmental accounting information disclosure, reviews the development status of environmental accounting information disclosure at home and abroad, then defines the relevant definitions of environmental accounting, analyzes the theoretical basis of environmental accounting information disclosure, including the theory of sustainable development, stakeholder theory, and decision usefulness theory. The information asymmetry theory and so on, thus discussing the necessity of environmental accounting information disclosure, and taking the paper and printing company of heavy pollution industry in China as an example, selecting its annual report from 2009 to 2011 as sample data, revealing the present situation of environmental accounting information disclosure of Listed Companies in our country, and finding out the environmental accounting information in our listed companies. In order to improve the level and quality of disclosure of environmental accounting information of Listed Companies in China, this study makes an empirical analysis on the factors that affect the disclosure of environmental accounting information of Listed Companies in China. First, seven hypotheses include the scale of the company, the profitability, the debt ratio, the concentration of equity, the proportion of the state-owned shares, The proportion of independent directors, the separation of the general manager and the chairman of the board of directors, and other seven variables are related to the disclosure of the environmental accounting information of the listed companies. Then, the index of evaluating the disclosure level of the environmental accounting information is constructed, and the scale of the company, the ratio of debt, the proportion of the state-owned shares, the proportion of independent directors and the ring of the listed companies of our country are found through the empirical analysis. There is a positive correlation between the disclosure level of the accounting information and the negative correlation between the profitability and the concentration of equity. And among the seven factors, the size of the company has the greatest impact on the disclosure level of the environmental accounting information of the listed companies in China. On the basis of the present situation of environmental accounting information disclosure in China's listed companies and the conclusions of empirical research, some suggestions are put forward to strengthen the disclosure of environmental accounting information in China's listed companies, including strengthening the construction of the rules of the government environmental accounting system, strengthening the supervision of the government, and perfecting the governance structure and equity of the listed companies in China. Structure, strengthening theoretical and practical research, strengthening education and training for employees, actively promoting environmental protection, and enhancing environmental awareness of enterprises and society.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F276.6

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