重污染行业环境会计信息披露的实证研究

发布时间：2018-07-09 14:57

本文选题：重污染行业 + 影响因素　；参考：《东北财经大学》2013年硕士论文

【摘要】：近些年,随着企业的各种污染问题的不断曝光和环境恶化的不断加剧,环境问题日益成为媒体和群众关注的焦点。我们今日所面临的各种环境问题很大程度是经济发展所付出的代价。企业作为经济发展的主体、环境问题引发的主体,理应承担起相应的责任,更应对本企业的环境会计信息进行相应的披露,使报表使用者及公众能更好的了解到相关方面信息。而我国相对于国际上其他国家及组织,环境会计研究方面的起步时间晚、发展程度落后、相应的法律法规也不够完善,加强对该方面的研究具有重大的理论价值和现实意义。本文研究的对象是我国的重污染行业上市公司2012年的年报以及独立报告。旨在通过对环境会计信息披露现状的研究,找出现阶段我国重污染行业上市公司环境会计信息披露中存在的问题,探索影响环境会计信息披露的因素,由此提出相应的建议,进而有助于我国环境会计信息披露领域的规范和发展。针对文章所研究内容的特点,本文在研究方法上采用定量分析与定性分析相结合的方法,旨在把财务报表及独立报告中所披露的环境会计信息这一定性的描述通过“内容分析法”来定量化。本文选取了2012年重污染行业的上市公司为研究对象,旨在分析最新的环境会计信息披露相关状况。此外,由于运用本文分析方法的耗时较长,本文的不足之处也是只选取了一年上市公司年报和独立报告进行分析。本文从结构上可分为五章：第一章为绪论部分,主要对国际组织、欧美国家、日本和我国对于上市公司环境会计信息披露的相关规定和披露现状进行了简述。通过对比分析发现我国在环境会计信息披露方面的研究远落后于国外。第二章从重污染行业的界定入手,对我国近些年来出台的相关政策都做以简要的介绍。然后又对与本文相关的效益理论、信息不对称理论、博弈论和委托代理理论进行介绍,以为后文的实证分析部分奠定相应的理论基础。第三章为重污染上市公司环境会计信息披露的统计分析。本章先是通过“内容分析法”来对重污染行业上市公司的环境信息披露情况进行定量化。然后从样本整体、不同行业、不同公司规模三个方面对我国重污染行业上市公司环境会计信息披露的现状进行分析,揭示了我国现阶段重污染行业上市公司环境会计信息披露现状。第四章环境会计信息披露影响因素分析的内容中,首先根据相关的理论基础和前人研究提出了七个假设。然后,采用了多元线性回归分析的方法,构建模型,运用spss20.0软件,先通过多种共线性等诸多检验,最终确定回归模型。最后得出五个影响因素：公司规模、国有持股比例、监事规模、公司所在地经济发达与否以及公司是否两权分离。第五章说明了本文的研究结论并提出了相关的建议。首先根据对上市公司环境会计的统计信息的分析,发现企业的规模成为环境会计信息披露状况的重要影响因素；我国现有的环保法律法规不健全；披露的模式不规范,没有可比性；环境会计信息缺少审核；我国环境会计信息披露存在披露程度普遍偏低等问题。其次,又根据披露影响因素的实证分析结果提出相应结论。最后,建议我国政府应建立健全法律、法规体系及环境会计准则；大力宣传环境会计的重要性,以增加公众的关注度；结合使用强制披露与自愿披露以提高我国企业对环境会计信息的披露水平。倡议使用独立的环境披露载体进行相关信息的披露,建立有效的企业环境会计信息公开系统,使得环境会计信息更加真实可靠,加强社会各界对企业环境保护的监督。
[Abstract]:In recent years, with the continuous exposure of all kinds of pollution problems and the aggravation of environmental deterioration, environmental problems have become the focus of attention of the media and the masses. The various environmental problems we face today are the cost of economic development. As the main body of the economic development, the subject caused by the environmental problems is the main body of the enterprise. We should bear the corresponding responsibility, and should make the corresponding disclosure of the environmental accounting information of the enterprise so that the users and the public can better understand the relevant information. Compared with the other countries and organizations in the world, the development of the environmental accounting research is late, the development degree is backward, and the corresponding laws and regulations are not enough. It is of great theoretical and practical significance to improve and strengthen the research in this field.
The object of this paper is the annual report and independent report of the listed companies of heavy pollution industry in China in 2012. The purpose of this study is to find out the existing problems in the disclosure of environmental accounting information of the listed companies in heavy pollution industry through the research on the present situation of environmental accounting information disclosure, and to explore the factors that affect the disclosure of environmental accounting information. The corresponding suggestions are helpful to the standardization and development of the field of environmental accounting information disclosure in China. In view of the characteristics of the contents of the article, this paper adopts the method of combining quantitative analysis and qualitative analysis in the research method, which aims to describe the qualitative description of the environmental accounting information disclosed in the financial statements and independent reports. This paper selects the listed companies in heavy pollution industry in 2012 as the research object, and aims to analyze the latest information disclosure of environmental accounting. In addition, because the time consuming of this method is long, the shortcomings of this paper are only selected the annual report and independent report of the one year listed company. Analysis.
This paper can be divided into five chapters from the structure.
The first chapter is the introduction part, mainly to the international organization, the European and American countries, the Japanese and our country to the listed company environmental accounting information disclosure related stipulation and the disclosure present situation, through the comparative analysis found our country in the environmental accounting information disclosure research far behind abroad.
The second chapter, starting with the definition of heavy pollution industry, gives a brief introduction to relevant policies in China in recent years, and then introduces the related benefit theory, information asymmetry theory, game theory and principal-agent theory, in order to lay a theoretical foundation for the empirical analysis of the latter.
The third chapter is the statistical analysis of the environmental accounting information disclosure of the heavy pollution listed companies. This chapter first quantified the environmental information disclosure of the listed companies in heavy pollution industry through the content analysis method, and then from the sample whole, the different industries and the different company scale, three parties face the environment of the listed companies in the heavy pollution industry in China. The analysis of the status quo of information disclosure reveals the current situation of environmental accounting information disclosure of Listed Companies in heavy polluting industries in China.
In the fourth chapter, in the content of the analysis of the influencing factors of environmental accounting information disclosure, first of all, seven hypotheses are put forward according to the relevant theoretical basis and previous research. Then, the multiple linear regression analysis method is used to construct the model, and the spss20.0 software is used to determine the regression model through many kinds of collinearity and so on. Finally, five of the regression models are obtained. The influencing factors are the size of the company, the proportion of state-owned shareholding, the scale of the supervisors, the economic development of the company's location, and whether the company is separated from the two powers.
The fifth chapter explains the conclusions of this paper and puts forward some relevant suggestions. First, according to the analysis of the statistical information of the environmental accounting of the listed companies, it is found that the scale of the enterprise has become an important factor in the disclosure of environmental accounting information; the existing environmental laws and regulations in our country are not healthy; the mode of disclosure is not standard and there is no comparability The environmental accounting information is lack of audit, and the disclosure of environmental accounting information in China is generally low. Secondly, according to the results of the empirical analysis of the influencing factors of disclosure. Finally, it is suggested that the government should establish and improve the legal, legal system and environmental accounting standards, and vigorously promote the importance of environmental accounting. In order to increase public attention and use compulsory disclosure and voluntary disclosure to improve the disclosure level of environmental accounting information in our enterprises, we propose to use an independent environmental disclosure carrier to disclose relevant information and establish an effective disclosure system for environmental accounting information to make the environmental accounting information more authentic and more reliable and strengthen the society. All walks of life supervise the environmental protection of the enterprise.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：X322;F233

【参考文献】