我国高碳排放行业上市公司碳会计信息披露影响因素的研究

发布时间：2018-02-24 16:07

本文关键词： 碳会计碳会计信息披露高碳排放行业上市公司　出处：《华东交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国雾霾天气日益严重,PM2.5指数频频爆表,这严重危害着人们身心健康,也对人们正常的生产生活带来极大的影响。而一部关于雾霾调查纪录片《穹顶之下》的播出更是引发了人们对大气污染、二氧化碳在内的污染物排放等环境保护问题的关注与热议。与此同时,作为环境会计的衍生,碳会计在全球范围内逐渐兴起,企业所披露碳会计信息也更受到外界的广泛关注。2014年5月,习近平总书记首次提出“新常态”,要求我国企业转变传统粗放经济方式,遵循低碳、绿色、循环的发展模式的理念,这也为我国碳会计的发展创造了新的机遇。正是在上述背景下,本文选取了高碳排放行业(包括石油加工、炼焦及核燃料加工业,黑色金属冶炼及压延加工业,电力、热力生产和供应业,非金属矿物制品业四个行业)中所有上市公司作为研究对象,去除所有ST企业、*ST企业、停市企业、新上市公司和数据资料不全的企业,对160家上市公司2012-2015年期间的碳会计信息披露情况进行研究,形成640个研究样本。其次,笔者对所选样本的年报、企业社会责任报告等报告进行手工处理,形成碳会计信息披露水平作为被解释变量,并以盈利能力、发展能力、负债程度、股权集中度、股权性质、社会监督压力、区域经济差异等七个因素作为解释变量,将公司规模、年度控制、行业控制作为控制变量进行实证分析。再次,采用描述性统计分析,发现我国高碳排放行业碳会计信息披露水平不断上升,但仍处在中等偏下水平,落后于发达国家水平。最后,采用相关性分析和回归分析,发现负债程度、社会监督压力、区域经济差异三个变量通过检验,并且和预期相同,而发展能力、股权集中度与假设相反,盈利能力与股权性质没有很好的显著性。根据得到的实证研究结果,本文从外部环境和企业内部环境两个角度入手,有针对性地提出几点建议。外部环境的建议包括:加快建设碳会计信息披露理论体系;建立健全相关法律法规体系;加强监管力度;大力推动清洁发展机制,倡导国际合作。企业内部环境方面的建议包括:将低碳发展、节能减排理念落到实处;优化公司治理结构、完善独立董事机制;提高会计人员的碳会计处理水平等。
[Abstract]:In recent years, the haze weather in China has become increasingly serious and the PM2.5 index frequently explodes, which seriously endangers people's physical and mental health. It also had a great impact on people's normal production and life. And the broadcast of a haze investigation documentary, "under the Dome," also triggered people's awareness of air pollution. At the same time, as a derivative of environmental accounting, carbon accounting is emerging in the world. In May 2014, General Secretary Xi Jinping proposed for the first time a "new normal" to require Chinese enterprises to change the traditional extensive economic mode and follow the concept of low-carbon, green and circular development model. This also creates new opportunities for the development of carbon accounting in China. It is under the above background that this paper selects high carbon emission industries (including petroleum processing, coking and nuclear fuel processing industry, ferrous metal smelting and calender processing industry, electric power). All listed companies in the thermal production and supply industry, the non-metallic mineral products industry, and all listed companies are the objects of the study. All St enterprises are removed from the market, and St enterprises are removed from the market, new listed companies and enterprises with incomplete data and data are removed. This paper studies the disclosure of carbon accounting information in 160 listed companies from 2012 to 2015, and forms 640 research samples. Secondly, the author processes the annual reports of selected samples, corporate social responsibility reports and other reports manually. The level of carbon accounting information disclosure is taken as the explanatory variable, and seven factors, such as profitability, development ability, debt degree, equity concentration, equity nature, social supervision pressure and regional economic difference, are taken as explanatory variables. Thirdly, by using descriptive statistical analysis, we find that the level of carbon accounting information disclosure in high-carbon emission industries in China is rising, but it is still at the middle and lower level, while the company size, annual control and industry control are taken as control variables. Finally, by using correlation analysis and regression analysis, we found that three variables, debt degree, social supervision pressure and regional economic difference, passed the test and were the same as expected. On the contrary, the degree of ownership concentration is not significant in terms of profitability and equity property. According to the results of empirical research, this paper starts with the external environment and the internal environment of the enterprise. Suggestions for the external environment include: accelerating the construction of a theoretical system for carbon accounting information disclosure; establishing and improving the relevant laws and regulations system; strengthening regulatory efforts; and vigorously promoting the clean development mechanism, The suggestions of advocating international cooperation include: putting into practice the concept of low carbon development, energy saving and emission reduction; optimizing the corporate governance structure, perfecting the independent director mechanism; improving the level of carbon accounting treatment of accountants and so on.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;X196;F832.51

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