管理层激励、内部控制与环境信息披露

发布时间：2018-01-05 07:09

本文关键词：管理层激励、内部控制与环境信息披露　出处：《湖北工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国市场化程度的不断加深,我国经济发展取得了优异的成绩。但在经济迅速发展的同时,环境污染问题日益严重。企业作为经济活动的主要参与者,对环境污染问题有着不可推卸的责任。因此,能直接呈现企业环保治污行为的环境信息披露就受到了各利益相关人的重点关注。已有的文献对环境信息披露的研究主要从外部公共压为和公司治理结构两个方面,而本文认为,基于两权分离下的委托代理关系而言,内部控制作为企业内部的约束监督机制,会对企业环境信息披露质量产生重要影响;管理层激励能有效影响管理者披露行为与决策,会对企业环境信息披露质量产生重要影响。基于此,本文主要研究管理层激励、内部控制与环境信息披露质量之间的关系。本文首先在相关理论研究的基础上,构建管理层激励、内部控制与环境信息披露质量之间关系的理论框架。其次,选取2010-2015年重污染行业上市公司作为研究样本数据,通过SPSS20.0,采用实证分析法分别将管理层激励与内部控制对环境信息披露质量的影响逐一检验,并进一步探讨管理层激励对内部控制和环境信息披露质量间关系所产生的影响。通过实证研究发现:(1)企业的内部控制有效性越好,其环境信息披露质量也越高;(2)企业的货币性薪酬水平越高或企业的管理层股权激励水平越高,其环境信息披露质量均会显著提高;(3)管理层货币薪酬激励或管理层股权激励均能强化内部控制对企业信息披露质量的效力。据此,本文提出改善企业环境信息披露质量的建议。国家政府部门应进一步完善环保治污方面的法律法规,并规范有关企业环境信息披露行为。企业自身应提高内部控制的有效性,加强对管理层的激励,由此促进其环境信息披露行为的实施。另外,还要积极引导各利益相关人积极行使对企业的监督权,多方面、全方位的督促企业积极进行环境信息披露,提高企业环境信息披露质量。由此,不仅能改善企业环保治污情况,还能保障企业长期稳定的发展。
[Abstract]:Along with our country market deepening, China's economic development has made outstanding achievements. But with the rapid economic development, environmental pollution has become a serious problem. Enterprises as the main participants of economic activities, has an unshirkable responsibility for the environmental pollution. Therefore, environmental information disclosure can directly show the enterprise environmental protection pollution behavior has been focused on various stakeholders. The existing literature on the research of environmental information disclosure mainly from two aspects of external public pressure and the corporate governance structure, this article believes that, based on the principal-agent relationship under the separation of two rights in terms of internal control as the supervision mechanism within the enterprise, will produce an important influence on the quality of corporate environmental information disclosure; management incentive can effectively influence management disclosure and decision-making, will have an important impact on the quality of corporate environmental information disclosure Based on this, this paper mainly studies the management incentive, the relationship between internal control and environmental information disclosure quality. Firstly, on the basis of relevant theoretical research, the construction of management incentive, internal control and disclosure of environmental information and the quality of the relationship between the theoretical framework. Secondly, choose 2010-2015 years of heavy polluting industries listed companies as research sample the data by SPSS20.0, using the empirical analysis method respectively, management incentive and internal control environment on the quality of information disclosure by inspection, and to further explore the management incentive effects of disclosure of the relation between quality of internal control and environmental information. The empirical study found that: (1) the effectiveness of internal control of enterprises better, the environment the higher the quality of information disclosure; (2) the higher the level of monetary compensation or enterprise management equity incentive level is high, the environmental information disclosure The quality will be significantly improved; (3) the management of monetary incentive or management equity incentive can enhance the effectiveness of internal control quality on corporate disclosure. Therefore, to improve the quality of corporate environmental information disclosure recommendations in this paper. The government should further improve the laws and regulations on environmental pollution, and the relevant norms of corporate environmental information disclosure behavior. Enterprises should improve the effectiveness of internal control, to enhance the incentives of management, so as to promote the implementation of the environmental information disclosure. In addition, but also actively guide the various stakeholders in exercising the right of supervision, to the enterprise positive aspects, urge enterprises to actively carry out a full range of environmental information disclosure, improve the business environment the quality of information disclosure. Thus, not only can improve the corporate environmental pollution case, can guarantee the long-term stable development of enterprises.

【学位授予单位】：湖北工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F275;F832.51

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