地区经济差异、企业组织变迁与环境会计信息披露——来自中国沪市污染行业2009年度的经验数据

发布时间：2018-02-28 12:00

本文关键词： 地区经济差异企业组织变迁企业规模财务业绩债务水平企业性质环境会计信息披露　出处：《审计与经济研究》2012年01期 　论文类型：期刊论文

【摘要】：经济发展程度的差异造成了欧美等发达国家与发展中国家环境会计信息披露水平的显著差异。我国东、中、西部各地区由于种种原因经济发展极不均衡,这是否会导致地区性环境会计信息披露水平的不同?企业组织理论在现代管理学中具有重要的地位,那么与环境保护相关的企业组织结构变迁与环境会计信息披露之间是否存在必然的联系?从企业外部宏观经济发展水平和企业内部微观组织变迁的视角来考察我国沪市隶属于污染行业的上市公司环境会计信息披露的现状、动机和影响因素,研究结论表明加强政府管制和促进企业内部组织制度的变迁有利于提高企业环境会计信息披露水平。
[Abstract]:The difference of the level of economic development has caused significant differences in the level of Europe and the United States and other developed countries and the developing countries of the environmental accounting information disclosure in our country. In the East, west of the area, due to various reasons, economic development is very uneven, whether this will lead to a regional environmental accounting information disclosure level of different? Enterprise organization theory in modern management is important the status of science, so whether there is a causal link between related to environmental protection and enterprise organization structure change and the environmental accounting information disclosure? To investigate the situation of environmental accounting information disclosure of Listed Companies in Shanghai stock market belongs to polluting industries from the enterprise external macro economic development level and the internal microstructure changes from the perspective of motivation and the influential factors the research results show that change, strengthen government control and promote the enterprise internal organization system is conducive to the improvement of corporate environmental accounting information Disclosure level.

【作者单位】：中南财经政法大学会计学院;
【基金】：国家自然科学基金项目(70872110) 中南财经政法大学2011年度百篇优秀博士学位论文培育项目
【分类号】：F127;F832.51;X196;F224

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