基于外部压力的上市公司环境会计信息披露研究

发布时间：2018-01-26 02:29

本文关键词： 外部压力环境会计信息披露政府媒体公众　出处：《甘肃政法学院》2017年硕士论文　论文类型：学位论文

【摘要】：环境会计信息披露是保护环境的一个制度保障。我国政府部门为推动上市公司履行环保责任,出台了一系列法律规范。但实践中,上市公司环境会计信息披露率不高,内容不完整,信息计量方式的可操作性差。且理论研究中,更多的是对主体环境责任的倡导,缺少基于外部压力的深入分析,制约了环境会计信息披露的研究。通过外部压力视角,分析环境会计信息披露的制度和实务现状,总结现阶段环境会计信息披露不理想的深层原因,为今后环境会计信息披露的发展提供科学建议。这对于解决发展经济与保护环境不协调的问题,上市公司自身发展中如何承担环境责任,选择合理的要素投入组合,从而实现经济与环境的可持续发展,具有重要的意义。论文以上市公司环境会计信息披露为研究对象,从政府、媒体公众这两类外部压力角度切入,研究三者之间的关系。运用文献归纳法理清相关文献和理论基础,确定研究思路。运用统计学研究方法分析环境会计信息披露制度和实务现状。运用规范研究方法总结文章结论,提出合理化建议。首先,对环境会计的研究视角、环境会计信息的披露内容与方式及影响因素三方面的文献进行梳理,指出从外部压力视角展开研究具有应用价值;同时以可持续发展理论和管理学的成熟理论支撑论文观点。其次,通过对规章制度的归纳和样本公司的调查统计,描述现状,提出问题并分析问题成因。最后,提出合理化建议。研究发现,来自政府和媒体公众的压力对上市公司环境会计信息披露有促进作用。主要研究成果如下:第一,总结了1997—2015年相关部门围绕环境会计信息披露出台的制度政策,并统计了重污染行业上市公司实务现状,包括:样本公司的披露数量和质量,内容、计量方式和载体情况,能够较为真实的反应目前上市公司环境会计信息披露现状。第二,根据统计结果发现制度上缺乏根基性和一致性,实务中披露内容不完整,载体使用混乱,计量操作性差,整体披露质量偏低的问题。第三,针对提出的问题,以博弈论为理论基础,分析上市公司、政府、媒体公众三者之间的关系,总结问题成因。一方面,政府执行力度不够,设置的违规成本较低,缺乏非行政化制度的补充。另一方面,媒体公众监督作用没有体现。第四,从实际出发提出可行的对策建议。即制度上,在《会计法》、《审计法》中增加环境会计内容,明确其地位;执行方式上,加大执行力度,设置的违规成本高于执行成本。完善上市公司环境会计信息的披露内容、计量方式和载体,保证实施主体的可操作性。其他方面,加强媒体公众的监督和强化上市公司社会责任观念。论文形成了上市公司环境会计信息披露、政府、媒体公众的理论分析框架,为研究上市公司环境会计信息披露的影响因素和外部成因提供了新的思路。借助博弈论,明确了政府、媒体公众对环境会计信息披露的外部压力作用,是对传统研究的有益补充。
[Abstract]:The environmental accounting information disclosure is a system guarantee to protect the environment. Our government departments to promote the listed companies to fulfill the environmental responsibility, issued a series of laws and regulations. But in practice, the environmental accounting information disclosure of listed companies is not high, the content is not complete, the information measure operability. And the study of the theory, more on the subject of environmental responsibility advocates, lack of in-depth analysis based on the external pressure, restricts the research of environmental accounting information disclosure. Through the analysis of the external pressure from the perspective of environmental accounting information disclosure system and the present practice, with current environmental accounting information disclosure of the deep reason is not ideal, to provide scientific advice for the future development of environment the accounting information disclosure. The development of the economy and protect the environment to solve the coordination problems, how to bear the environmental responsibility of Listed Companies in their own development, the factor selection and rational investment In combination, so as to realize the sustainable development of economy and environment, has important significance. Based on the environmental accounting information disclosure of listed companies as the research object, from the government, the media and the public the two kinds of external pressure angle, research the relationship between the three. The use of literature to sort out the relevant literature and theoretical basis, research ideas. The use of statistical analysis methods and the present practice of environmental disclosure of accounting information. The use of standardized methods summarizes the conclusion, puts forward some suggestions. First, the research perspective of environmental accounting, disclosure of three aspects contents and methods and influencing factors of environmental accounting information in the literature, pointed out that the external pressure from the perspective of value at the same time; the mature theory of sustainable development theory and management support the views of this paper. Secondly, through the induction and sample of the rules and regulations The survey, the description of the status quo, problems and analysis of the causes of the problem. Finally, puts forward some suggestions. The study found that from the government and the media public pressure to promote the role of environmental accounting information disclosure of listed companies. The main research results are as follows: first, summed up the 1997 - 2015 relevant departments around the environmental accounting information disclosure policy the introduction, including the statistics of the listed companies of heavy pollution industry in the present practice, quantity and quality, the Sample Firms's disclosure, measurement methods and carrier, can reflect the current situation of environmental accounting information disclosure of listed companies. Second, according to statistics found that the lack of foundation and consistency of the system, the practice of disclosure the carrier is not complete, use confusion, poor operation quality measurement, the problem of low overall disclosure. Third, in response to questions, with game theory Based on the analysis of listed companies, the government, the relationship between the media and the public of the three, summing up the causes of the problem. On the one hand, government enforcement is not enough, the violation cost setting is low, the lack of additional non administrative system. On the other hand, the public media supervision function is not reflected. Fourth, put forward the feasible suggestions in view of the actual that system, in the "accounting law", "increasing the content of environmental accounting audit law, clarify its position; implementation, strengthen enforcement, illegal cost is higher than the set execution cost. Improve the disclosure of environmental accounting information of listed companies, measurement methods and carrier, to ensure feasibility of the subject. On the other hand, to strengthen the supervision of the public media and strengthening corporate social responsibility concept. The formation of the environmental accounting information disclosure of listed companies, the government, the media and the public a theoretical analysis framework of the listed companies as the research environment The influence factors and external causes of accounting information disclosure provide a new way of thinking. With game theory, it is clear that the external pressure of government, media and public on environmental accounting information disclosure is a useful supplement to traditional research.

【学位授予单位】：甘肃政法学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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