我国水泥上市公司环境会计信息披露影响因素的实证研究

发布时间：2018-02-07 15:12

本文关键词： 环境会计信息披露影响因素　出处：《西南科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前,我国的环境保护面临着巨大的挑战,环境会计信息披露是企业环境监督的一重要方式,水泥行业长期作为国家环保污染核查的重点行业,更加应当深入研究其环境信息的披露情况。本文利用统计分析的方法,因水泥企业对外披露的数据有限,且上市公司代表着我国最主要的水泥企业,因此对国内水泥上市公司近三年的环境信息披露的情况进行统计。从统计的数据中进行归纳分析,分别从披露模式、会计处理方式以及披露内容这三方面反映出我国水泥上市公司环境信息的披露的现状。结合水泥行业的特殊指标及国家强制性披露、自愿性披露的内容构建起环境会计信息披露的标准,并根据本文构建的标准上对水泥行业上市的30家企业进行环境会计信息披露水平的评分。本文最终目的是确定水泥上市公司环境会计信息披露的影响因素,因此,基于前人的研究成果,假定影响因素并建立相应回归模型。与前文做出的统计信息及评分相结合,实证检验出样本公司的影响因素。最后,根据其影响因素有针对性地提出建议,使得我国的环境问题能够得到根本性的改善。
[Abstract]:At present, the environmental protection of our country is facing a huge challenge. The disclosure of environmental accounting information is an important way of environmental supervision in enterprises. Cement industry has been the key industry of national environmental pollution verification for a long time. It is more necessary to study the disclosure of environmental information. This paper uses the method of statistical analysis, because the data disclosed by cement enterprises are limited, and listed companies represent the most important cement enterprises in China. Therefore, the situation of environmental information disclosure of domestic cement listed companies in the past three years is statistically analyzed from the statistical data, respectively from the disclosure mode. The three aspects of accounting treatment and disclosure content reflect the present situation of environmental information disclosure of cement listed companies in China. The content of voluntary disclosure constructs the standard of environmental accounting information disclosure, According to the standard constructed in this paper, the environmental accounting information disclosure level of 30 enterprises listed in the cement industry is graded. The ultimate purpose of this paper is to determine the influencing factors of environmental accounting information disclosure of cement listed companies. Based on the previous research results, this paper assumes the influencing factors and establishes the corresponding regression model. Combining with the statistical information and the score made in the previous paper, the paper empirically tests the influencing factors of the sample companies. Finally, According to its influencing factors, some suggestions are put forward, which can make the environmental problems of our country improve fundamentally.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.71;F406.7;F832.51

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