终极控制股东对环境会计信息披露的影响研究

发布时间：2018-03-16 00:19

本文选题：终极控制股东　切入点：环境会计信息　出处：《西南交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济水平发展到如此高速的今天,环境污染带来的沉重打击也随之而来。水污染、土地污染等早已是屡治没有成效,而新的环境问题又再一次的威胁着民众的日常生活安全。近两年来,全国多地区遭遇严重雾霾,让人将视线再一次转移到了污染的形成过程中,而这也使得重污染企业成为了重点关注的对象。公众对于环保的认识逐渐增多,故越来越多的人开始重视环保,这就促使企业的对外披露的环境会计信息将会得到更多人的关注。国外关于环境信息披露的研究,主要集中于披露的内容、受何种因素影响及进行披露的动机上。国内对其的研究集中在披露内容及因素的影响上,目的是知道并了解,这些因素到底怎样影响环境会计信息的对外披露的,以此来确定提高环境信息披露的水平的途径。而国内的有关研究主要的影响因素如公司治理结构、经营成果以及外部各种环境的影响,几乎没有涉及到终极控制股东对企业环境会计信息披露的影响研究。但实质上,企业的控股股东在企业拥有一定的话语权,可以左右企业对外报告的信息披露。故本文将研究终极控制股东对环境会计信息披露的影响,以此为我国的企业怎样提高环境会计信息披露水平提供参考。本文首先进行一定的文献阅读,了解企业的治理结构、经营业绩及外部环境是如何影响环境会计信息披露的;同时学习了公司价值、会计稳健性以及盈余信息质量同终极控制股东之间的关系,对终极控制股东在企业的经营中扮演的角色进行了解。并梳理了社会责任理论、可持续发展理论、代理理论、信号传递理论及控制权私有理论,作为本文假设的依据。在此情况下,本文选取了我国重污染行业2013—2015年共657家上市公司数据,通过建立环境会计信息披露指数,使得环境会计信息披露的水平能够易于比较和度量,并对其与终极控制股东之间的关系进行线性回归分析,得到如下观点:(1)终极控制股东为国有的企业,其环境会计信息披露水平是高于非国有企业的;(2)终极控制股东的控制权与环境会计信息对外披露的水平正相关;(3)终极控制股东控制权与现金流权的两权分离度与环境会计信息的披露水平正相关。通过对数据的相关分析及实证检验之后,发现我国的重污染行业的环境会计信息披露水平并不是很高,故应该加强这方面法律的建设以及提高对其内容的披露要求,使得企业在环境会计信息的披露方面能够更加的主动;同时,企业环境会计信息的对外披露在现阶段主要是受困与企业的利益观点,应该着重加强披露的动因的研究,使得披露能够更加积极主动。
[Abstract]:Today, when the economic level has developed at such a high speed, the heavy impact of environmental pollution has followed. Water pollution, land pollution, and so on have long been ineffective. And new environmental problems are once again threatening the safety of people's daily lives. In the past two years, many parts of the country have suffered from serious haze, which has once again shifted people's attention to the process of pollution formation. As a result, heavy pollution enterprises have become the focus of attention. Public awareness of environmental protection has gradually increased, so more and more people are beginning to attach importance to environmental protection. This will prompt enterprises to pay more attention to the environmental accounting information disclosed to the public. Foreign research on environmental information disclosure is mainly focused on the contents of disclosure. The domestic research focuses on the contents and factors of disclosure, in order to know and understand how these factors affect the disclosure of environmental accounting information. In order to determine the way to improve the level of environmental information disclosure. The main factors of domestic research, such as corporate governance structure, business results and external environmental impact, There is hardly any research on the impact of ultimate controlling shareholders on the disclosure of environmental accounting information. But in essence, the controlling shareholders of enterprises have a certain right to speak in the enterprise. This paper will study the impact of ultimate controlling shareholders on environmental accounting information disclosure. In order to provide reference for our country's enterprises how to improve the level of environmental accounting information disclosure. Firstly, this paper read some documents to understand the corporate governance structure, business performance and external environment how to affect environmental accounting information disclosure; At the same time, we study the relationship between corporate value, accounting conservatism, earnings information quality and ultimate controlling shareholders, understand the role of ultimate controlling shareholders in the management of enterprises, and comb the theory of social responsibility. The theory of sustainable development, agency theory, signaling theory and private control theory are taken as the basis of this paper. In this case, the data of 657 listed companies in heavy pollution industries in China from 2013 to 2015 are selected. By establishing environmental accounting information disclosure index, the level of environmental accounting information disclosure can be easily compared and measured, and the relationship between environmental accounting information disclosure and ultimate controlling shareholders is analyzed by linear regression analysis. Get the following opinion: 1) the ultimate controlling shareholder is a state-owned enterprise, The level of environmental accounting information disclosure is higher than that of non-state-owned enterprises) the control rights of ultimate controlling shareholders and the level of external disclosure of environmental accounting information are positively related to each other. The level of disclosure of environmental accounting information is positively correlated. It is found that the level of environmental accounting information disclosure in heavy pollution industries is not very high, so we should strengthen the construction of laws in this area and raise the requirements for disclosure of its contents. At the same time, at the same time, the disclosure of environmental accounting information is mainly difficult at the present stage and the interests of the enterprise point of view, we should focus on the study of the motivation of disclosure. So that disclosure can be more proactive.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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