我国能源行业上市公司环境信息披露质量对财务绩效的影响研究

发布时间：2018-06-23 19:48

本文选题：环境信息披露 + 煤炭上市公司　；参考：《湖南科技大学》2013年硕士论文

【摘要】：在我国现代经济迅猛发展同时，环保话题成为社会各界的焦点话题。许多国家发展路径显示：一个经济体在追求工业化过程中，国内GDP逐步增长的同时，环境问题也愈加严重。经济的飞速发展也给环境带来压力，资源的有限性成为制约企业绩效增长与社会持续发展的重要因素。而企业积极主动地进行环境管理能够促进企业绩效的提升，有利于实现企业利益与社会利益的统一。这使得在社会追求可持续发展进程中，环境信息公开也成为国内外学者研究企业环境管理的热点。企业应充分发挥环境信息披露在企业生产管理过程中的积极作用。能源行业是国民经济的基础行业，也是国家的支柱性行业。我国能源产业对国民经济的需求拉动和供给推动综合能力较强。这也表明在我国当前的经济发展进程中，能源行业的重要程度是其他行业无法比拟的。近几年连续的环境污染现象引起了社会的广泛重视。与此同时，能源各行业为了提高环境管理水平、降低成本、保证生产的可持续性，必须加强对环境管理的投入力度，对于环境管理信息系统的建设也需加快步伐。本文首先对研究背景与意义进行了介绍，并对以往学者研究企业环境信息公开与财务绩效相关性的文献进行了详细地阐述。通过对企业环境信息披露质量怎样影响财务绩效进行了分析，提出相应的假设。本文选取2007年到2011年期间69家煤炭、电力行业上市公司作为研究对象，通过对上市公司年度财务报告中收集到的环保信息统计出各公司的环境信息披露水平，并对煤炭、电力上市公司环境信息披露现状进行分析。以企业环境信息披露现状及问题为向导，通过对企业财务绩效等相关数据的实地调研和统计分析。以绩效指标为被解释变量，，环境信息披露指数为解释变量，并构建环境信息披露对企业财务绩效影响模型，并对这一模型进行回归。通过回归分析得出结论：企业环境信息披露质量越好越能够促进企业财务绩效的提升。最后根据实证所得的结论，为企业环境管理的加强、企业财务绩效的增长提出有力建议。
[Abstract]:With the rapid development of the modern economy in China, the topic of environmental protection has become the focus of the community. The development path of many countries shows that in the pursuit of industrialization, the domestic GDP is increasing gradually, while the environmental problems are becoming more serious. The rapid development of the economy has also brought pressure to the environment, and the limited resources of the resources have become restricted. The enterprise performance growth and the social sustainable development are important factors. And the enterprise active and active environmental management can promote the promotion of enterprise performance and realize the unity of the enterprise interests and social interests. This makes the environmental information open in the process of sustainable development in the society and also becomes the domestic and foreign scholars to study the enterprise environment management. Enterprises should give full play to the positive role of environmental information disclosure in the process of enterprise production management.
The energy industry is the basic industry of the national economy and the pillar industry of the country. The energy industry has strong comprehensive ability to promote and promote the national economy. It also shows that in the current economic development process of our country, the importance of the energy industry is unparalleled in the other industries. At the same time, in order to improve the level of environmental management, reduce the cost and ensure the sustainability of the production, the energy industry must strengthen the investment in environmental management and accelerate the pace of the construction of the environmental management information system.
This paper first introduces the research background and significance, and expounds the relevant literature on the relationship between the disclosure of enterprise environment information and the financial performance in the past. Through the analysis of how the quality of the environmental information disclosure affects the financial performance, the author puts forward the corresponding hypothesis. This paper selects 69 families from 2007 to 2011. Coal, electric power industry listed companies as the research object, through the environmental information collected in the annual financial report of listed companies to statistics the environmental information disclosure level of the companies, and analysis of the environmental information disclosure status of coal and electricity listed companies. The field investigation and statistical analysis of the related data, such as financial performance, take performance indicators as explanatory variables, environmental information disclosure index as explanatory variables, and construct the impact model of environmental information disclosure on enterprise financial performance, and return to this model. The conclusion is that the better the quality of enterprise environmental information disclosure is better, the better the better the quality of the enterprise environmental information disclosure. Finally, according to the conclusion of empirical study, we will give strong suggestions for the enhancement of corporate environmental management and the growth of corporate financial performance.
【学位授予单位】：湖南科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.2

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