高管政治关联与企业环境信息披露质量的实证研究

发布时间：2018-06-13 10:34

  本文选题：高管 + 政治关联　； 参考：《西北大学》2017年硕士论文

【摘要】：随着环境污染问题日益严重,社会各界开始密切关注各种环境信息,政府也积极采取了相关治理措施。作为环境治理的重要手段,环境信息披露制度受到了政府的高度重视,相继出台了一系列与环境信息披露有关的政策。然而这些政策的实施是否真的有效呢?哪些因素会影响企业环境信息的透明度呢?结合中国经济制度及历史背景,可以发现在我国政治关联已经深入到企业的各个层面,所以高管政治关联是影响企业环境信息披露质量的一个不可忽视的因素。具有高管政治关联的企业一方面可能会积极配合政府,主动执行各项政策规定,另一方面也可能会利用政治关联获取政府的优惠环保政策,削弱环境信息披露动机。那么高管具有政治关联会增强还是降低企业环境信息披露质量呢?为了解决该问题,本文基于我国的经济体制,了解了企业环境信息披露的现状,分析了高管政治关联对企业环境信息披露质量的影响,从而为环境信息披露制度的完善提供政策建议。本文选取了深圳证券交易所重污染行业的175家上市公司,获取其2008年至2015年的相关信息,在前人的研究成果之上,运用相关理论探讨了高管政治关联和环境信息披露的关系,利用建立的各评价指标分析了二者的现状。然后通过多元回归分析了高管政治关联对企业环境信息披露质量的影响,及在不同所有权性质、市场化程度下二者关系的变化。研究发现:(1)我国重污染行业的企业环境信息披露质量近几年不断提高,但整体水平不高。(2)高层管理者具有政治关联有利于企业环境信息披露质量提高。(3)所有权性质影响二者的关系,相比国有企业,非国有企业的高管政治关联对企业环境信息披露质量的影响更强。(4)市场化程度越高,高管政治关联对企业环境信息披露质量影响越大,即相比中西部,东部受高管政治关联的影响更强。因此本文建议政府完善环境信息披露制度及法律法规;加强环境监管力度,保证相关制度的实施;鼓励企业建立环境管理制度,增强高管的环保意识;建立合法的政府与企业间沟通渠道;加强对存在政治关联的企业的监督。
[Abstract]:With the increasingly serious problem of environmental pollution, all walks of life begin to pay close attention to all kinds of environmental information, and the government has also taken active measures to deal with it. As an important means of environmental governance, environmental information disclosure system has been attached great importance by the government, and a series of policies related to environmental information disclosure have been issued one after another. But are these policies really effective? What factors will affect the transparency of enterprise environmental information? Combined with China's economic system and historical background, it can be found that in our country, the political connection has gone deep into the various levels of enterprises, so the political association of senior executives is a factor that can not be ignored to affect the quality of environmental information disclosure of enterprises. On the one hand, the enterprises with political connections may actively cooperate with the government and implement the various policies and regulations; on the other hand, they may use political connections to obtain preferential environmental protection policies of the government, thus weakening the motivation of environmental information disclosure. So will executives have political connections to enhance or reduce the quality of corporate environmental information disclosure? In order to solve this problem, based on the economic system of our country, this paper understands the current situation of environmental information disclosure in enterprises, and analyzes the influence of the political connection of executives on the quality of environmental information disclosure in enterprises. In order to improve the environmental information disclosure system to provide policy recommendations. This paper selects 175 listed companies in Shenzhen Stock Exchange to obtain the relevant information from 2008 to 2015. On the basis of the previous research results, this paper discusses the relationship between the political association of senior executives and the disclosure of environmental information by using relevant theories. The present situation of the two is analyzed by using the established evaluation indexes. Then through multiple regression analysis, this paper analyzes the influence of the political connection of senior executives on the quality of environmental information disclosure, and the change of the relationship between the two under different ownership and market-oriented degree. The study found that the quality of environmental information disclosure of enterprises in heavy pollution industries in China has been continuously improved in recent years. However, the overall level is not high. (2) the political connection of senior managers is conducive to improving the quality of environmental information disclosure in enterprises. (3) the nature of ownership affects the relationship between the two, compared with state-owned enterprises, The higher the degree of marketization, the greater the impact on the quality of environmental information disclosure of non-state-owned enterprises, that is, the greater the impact of the political association of senior executives on the quality of environmental information disclosure, that is, compared with the mid-west, The east is more influenced by executive political connections. Therefore, this paper suggests that the government improve the environmental information disclosure system and laws and regulations, strengthen environmental supervision, ensure the implementation of relevant systems, encourage enterprises to establish environmental management system, enhance the environmental awareness of executives; Establish legal channels of communication between government and enterprises; strengthen supervision of enterprises with political connections.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;D0;F406.7;F425
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本文编号：2013735