我国制造业企业碳会计信息披露及其影响因素分析研究

发布时间：2018-04-30 02:25

本文选题：制造业 + 碳会计信息披露　；参考：《南华大学》2015年硕士论文

【摘要】：能源的使用给环境带来的伤害已成为不争的事实,尤其是二氧化碳过量排放造成的气候变化是有目共睹的。在这样的背景下,环境会计的一个重要分支——碳会计应运而生了。中国作为生产大国,其碳排放量仅次美国居于世界第二。其中,以制造业企业产生的碳排放最为显著。可见,碳会计在中国是很有发展前景的。但是,碳会计对于我国来说毕竟是一个较新的领域,既没有成熟的理论体系作支持,也没有既定的法律法规来约束,所以这就使得碳会计信息披露的主观随意性比较大,且无法满足信息使用者的需求。本文是以制造业的为前提,对企业碳会计信息披露进行了研究。文章首先介绍了低碳经济的发展形势,归纳总结了国内外关于碳会计、碳会计信息披露的文献资料,概述了碳会计信息披露的相关理论,其中包括社会责任理论、可持续发展理论、信息不对称理论和利益相关者理论。而后,界定了制造业的行业特征以及制造业企业碳会计信息披露的现状,为接下来的研究重点做了铺垫。其次,通过收集我国制造业上市公司2011年——2013年的数据资料,并对其汇总和分析,从财务绩效、负债程度、发展能力、规模大小、国有控股和ISO体系认证等几个方面着手,运用多元线性回归方法重点分析了碳会计信息披露的主要影响因素,最后得出结论。最后,本文从制度建立的原则到披露的质量要求,从碳会计信息披露的内容和方式到对提高碳会计信息披露水平的期望,以制造业为点,由点及面扩展到各个行业,对我国现阶段推行碳会计信息披露制度提出了相关建议。
[Abstract]:Environmental damage caused by the use of energy has become an indisputable fact, especially the climate change caused by excessive carbon dioxide emissions. In this context, an important branch of environmental accounting-carbon accounting came into being. As a big producer, China has the second largest carbon emissions in the world. Among them, manufacturing enterprises produce the most significant carbon emissions. Visible, carbon accounting in China is very promising development. However, carbon accounting is a relatively new field for our country after all. There is no mature theoretical system to support it, and there are no established laws and regulations to restrict it, so this makes the disclosure of carbon accounting information more subjective and arbitrary. And can not meet the needs of information users. Based on the premise of manufacturing industry, this paper studies the disclosure of carbon accounting information in enterprises. This paper first introduces the development situation of low-carbon economy, summarizes the literature about carbon accounting and carbon accounting information disclosure at home and abroad, summarizes the relevant theories of carbon accounting information disclosure, including the theory of social responsibility. Sustainable development theory, information asymmetry theory and stakeholder theory. Then, it defines the industry characteristics of manufacturing industry and the current situation of carbon accounting information disclosure in manufacturing enterprises, paving the way for the following research focus. Secondly, through collecting the data of manufacturing listed companies in China from 2011 to 2013, and collecting and analyzing them, we can start from the aspects of financial performance, debt degree, development ability, scale, state-owned holding and ISO system certification, etc. The main influencing factors of carbon accounting information disclosure are analyzed with multiple linear regression method, and the conclusion is drawn. Finally, from the principles of institution establishment to the quality requirements of disclosure, from the content and manner of carbon accounting information disclosure to the expectation of improving the level of carbon accounting information disclosure, this paper takes the manufacturing industry as the point, and extends from point to point to various industries. This paper puts forward some relevant suggestions on the implementation of carbon accounting information disclosure system in our country at the present stage.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F425

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