我国火电行业上市公司环境会计信息披露影响因素研究

发布时间：2018-04-20 20:25

本文选题：火电行业上市公司 + 环境会计　；参考：《云南大学》2015年硕士论文

【摘要】：自从国家实行改革开放政策至今,我国经济之所以能够取得长足进步,其背后始终摆脱不了以消耗生态资源换取发展的模式。现在这种发展模式逐渐显示出其弊端,人们最近已经开始关注这种弊端带来的问题,而企业的经营活动是导致环境污染的最为主要的因素,在这些企业中,火电行业上市公司带来的问题更为严重。为了解决企业对环境带来的危害,加强管理成为治理环境问题有效的手段,其中环境会计信息的披露将成为环境治理问题的基础。本文就是基于这样的情况下,通过理论分析和实证研究的方法揭露了我国环境会计信息披露的情况以及披露状况与什么有关系。首先本文先介绍了关于这个研究的背景和研究的意义,作者自己通过大量的阅读相关文献,综合国内和国外对这个研究话题的讨论,精选其中的主要讨论话题,展现在文章的综述中,然后介绍了文章的结构。文章的第二部分研究了相关的定义和理论,如定义了环境会计、环境会计信息披露,介绍了可持续发展理论等相关理论的含义与使用范围。然后分析了现阶段火电行业上市企业的披露现状,采用实证研究的方法分析信息披露与公司规模、盈利能力、负债水平程度这三者之间的关系,得出了火电企业环境会计信息披露与公司规模呈正相关。最后,结合本文的实证结果和火电行业企业的实际情况,提出了相关的建议。
[Abstract]:Since our country carried out the policy of reform and opening to the outside world, the reason why our economy has made great progress is that we can never get rid of the pattern of exchanging ecological resources for development. Now this development model is gradually showing its drawbacks, people have recently begun to pay attention to the problems brought about by this malpractice, and the business activities of enterprises are the most important factors leading to environmental pollution. In these enterprises, Listed companies in the thermal power industry bring more serious problems. In order to solve the harm to the environment brought by enterprises, strengthening management becomes an effective means to deal with environmental problems, in which the disclosure of environmental accounting information will become the basis of environmental governance problems. Based on this situation, this paper reveals the situation of environmental accounting information disclosure in China and the relationship between the disclosure situation and the situation through theoretical analysis and empirical research. First of all, this paper introduces the background and significance of the research. Through reading a lot of relevant documents, the author synthesizes the discussion of this research topic at home and abroad, and selects the main topics of discussion. Show in the summary of the article, and then introduce the structure of the article. The second part of the article studies the relevant definitions and theories, such as the definition of environmental accounting, environmental accounting information disclosure, and introduces the meaning and scope of application of related theories such as sustainable development theory. Then it analyzes the current disclosure status of listed enterprises in thermal power industry, and analyzes the relationship between information disclosure and company size, profitability, debt level by using the method of empirical research. It is concluded that the disclosure of environmental accounting information in thermal power enterprises is positively related to the scale of the company. Finally, combined with the empirical results of this paper and the actual situation of thermal power industry enterprises, put forward the relevant suggestions.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.61;F406.7

【参考文献】