市场化进程、终极控制人与环境信息披露

发布时间：2018-01-11 10:37

本文关键词：市场化进程、终极控制人与环境信息披露　出处：《西南大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国经济发展取得了巨大成就,但伴随而来的环境污染问题也越来越严重,日益引起人们的关注。近年来企业污染环境事故频频发生,如2005年11月松花江重大水污染事件、12月广东北江镉污染事件、2008年6月云南阳宗海砷污染事件、2010年7月紫金矿业铜酸水渗漏事件等,污染事故给人们的健康、生态环境以及社会安全带来了严重的影响。作为污染排放主体的企业在创造利润的同时,也应当肩负着保护环境的社会责任。因此,企业如何在会计信息方面履行环境保护责任成为了无数学者关注的焦点。2001年]月,中国会计学会就成立了环境会计专业委员会,该委员会的宗旨是宣传环境政策法规,开展环境理论研究,总结环境会计工作经验,介绍国外研究与实务动态,推动我国会计实务工作的展开。新世纪以来,国内学者对环境信息披露进行了大量的研究,取得了一定的成就。本文在前人研究成果的基础上,考虑到企业外部治理环境和内部股权性质的不同,从市场化进程和终极控制人角度对重污染行业上市公司环境信息披露进行实证研究,有着重要的理论与现实意义。本文首先回顾了国内外关于环境会计信息披露的研究现状,其次阐述了我国企业环境信息披露制度的演进过程,并分析了相关经典理论对企业环境信息披露的作用机理,接着基于406家样本公司数据对我国企业环境信息披露现状进行了分析,然后对市场化进程、终极控制人对环境信息披露的影响进行了实证研究,研究结果表明市场化进程与环境信息披露呈显著正相关,市场化进程越高地区的上市公司环境信息披露指数也越高；终极控制人特征对环境信息披露有显著影响,国有终极控股的上市公司环境信息披露指数明显高于非国有终极控股的上市公司；市场化进程对企业环境信息披露的影响受到终极控制人特征的显著影响,在非国有终极控股的上市公司里,市场化进程对环境信息披露的影响更大,外部治理环境对企业环境信息披露的影响要受到企业内部终极控制人股权性质的制约。最后本文总结了研究结论并基于研究结论提出了针对性的政策建议。
[Abstract]:Since the reform and opening up, China's economic development has made great achievements, but the accompanying environmental pollution problem is becoming more and more serious, which has attracted more and more attention. In recent years, environmental pollution accidents of enterprises occur frequently. Such as November 2005 Songhua River serious water pollution incident, December, Guangdong Province Beijiang cadmium pollution incident, June 2008 Yunnan Yangzonghai arsenic pollution incident. In July 2010, Zijin mine copper acid water leakage incident, pollution accidents to people's health, ecological environment and social security has brought serious impact. As the main body of pollution emissions, enterprises create profits at the same time. It should also shoulder the social responsibility to protect the environment. Therefore, how to fulfill the environmental protection responsibility in accounting information has become the focus of attention of countless scholars. 2001. China Accounting Society has set up a professional committee on environmental accounting, the purpose of which is to publicize environmental policies and regulations, to carry out environmental theoretical research, to sum up the experience of environmental accounting, and to introduce the trends of foreign research and practice. Since the new century, domestic scholars have done a lot of research on environmental information disclosure, and have made certain achievements. This paper is based on the previous research results. Considering the difference between the external governance environment and the nature of internal equity, the paper makes an empirical study on the environmental information disclosure of the heavily polluted listed companies from the perspective of marketization process and ultimate controller. It has important theoretical and practical significance. Firstly, this paper reviews the research status of environmental accounting information disclosure at home and abroad, and then expounds the evolution process of environmental information disclosure system of enterprises in China. And analyzes the relevant classical theory of environmental information disclosure mechanism of enterprises, and then based on 406 sample companies to analyze the current situation of environmental information disclosure in China, and then to the market-oriented process. The ultimate controller has carried on the demonstration research to the environmental information disclosure influence, the research result indicated that the marketization process and the environmental information disclosure has the remarkable positive correlation. The higher the marketization process, the higher the environmental information disclosure index of listed companies; The characteristics of ultimate controller have a significant impact on environmental information disclosure. The environmental information disclosure index of the listed companies with ultimate state holding is significantly higher than that of non-state-owned ultimate holding listed companies. The impact of market-oriented process on the disclosure of enterprise environmental information is significantly affected by the characteristics of the ultimate controller. In non-state-owned ultimate holding listed companies, the market-oriented process has a greater impact on environmental information disclosure. The influence of external governance environment on the disclosure of enterprise environmental information is restricted by the nature of ownership of the ultimate controller in the enterprise. Finally, this paper summarizes the research conclusions and puts forward targeted policy recommendations based on the research conclusions.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：X24;F275;F271

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