本文選題：可持續(xù)發(fā)展 + 公司治理�。� 參考：《中國礦業(yè)大學(xué)》2017年碩士論文

【摘要】：近年來,空氣污染嚴重、霧霾天氣頻發(fā),環(huán)境保護問題被推上新高度。企業(yè)作為污染物排放的主體,其環(huán)保行為受到社會各界的廣泛關(guān)注。新形勢下,經(jīng)濟、環(huán)境與社會三者協(xié)調(diào)的可持續(xù)發(fā)展觀成為企業(yè)發(fā)展貫徹的新理念,而環(huán)保行為一方面體現(xiàn)著企業(yè)的可持續(xù)發(fā)展觀,另一方面,其作為企業(yè)運營活動的一部分,符合成本-收益理論,即在為企業(yè)帶來收益的同時也需要付出一定的成本,從而對企業(yè)自身的可持續(xù)發(fā)展能力也有一定要求。企業(yè)的環(huán)境信息披露是公眾了解企業(yè)環(huán)保行為最直接、最有效的途徑,而影響企業(yè)環(huán)境信息披露水平的因素有很多,從內(nèi)部來看,主要包括企業(yè)的財務(wù)績效與公司治理結(jié)構(gòu)。現(xiàn)有文獻中,對財務(wù)績效與環(huán)境信息披露關(guān)系的研究主要是從企業(yè)資本結(jié)構(gòu)、盈利能力、增長能力等幾個方面入手,分析其與環(huán)境信息披露水平的相關(guān)性,而對公司治理與環(huán)境信息披露水平關(guān)系的研究則主要選取股權(quán)特征、董事會特征以及持股比例方面的變量與環(huán)境信息披露指數(shù)進行回歸分析,研究其對環(huán)境信息披露的直接影響。本文在總結(jié)現(xiàn)有研究與相關(guān)理論的基礎(chǔ)上,開辟新的視角,采用可持續(xù)增長模型構(gòu)建企業(yè)的可持續(xù)增長率,衡量企業(yè)的財務(wù)可持續(xù)發(fā)展能力,分析其對企業(yè)環(huán)境信息披露水平的影響。從股權(quán)結(jié)構(gòu)與董事會特征兩個方面分析公司治理對環(huán)境信息披露水平的直接影響,并將其作為調(diào)節(jié)變量,進一步探討其對可持續(xù)發(fā)展能力與環(huán)境信息披露水平之間關(guān)系的調(diào)節(jié)作用。本文的實證結(jié)果如下:企業(yè)的可持續(xù)發(fā)展能力與環(huán)境信息披露水平正相關(guān),即可持續(xù)發(fā)展能力越好的上市公司,其環(huán)境信息披露水平越高。公司治理變量中,股權(quán)集中度、管理層持股、董事會規(guī)模以及董事會會議次數(shù)均與環(huán)境信息披露水平顯著正相關(guān),同時股權(quán)制衡度、董事會會議次數(shù)以及董事長與總經(jīng)理的兩職兼任情況均能對可持續(xù)發(fā)展能力與環(huán)境信息披露水平的關(guān)系起到顯著的調(diào)節(jié)作用,其中,增加股權(quán)制衡度與董事會會議次數(shù),可增強可持續(xù)發(fā)展能力對環(huán)境信息披露水平的促進作用,而董事長與總經(jīng)理兩職兼任則會削弱這種促進作用,甚至使使兩者之間變成負相關(guān)。在理論分析與實證分析的基礎(chǔ)上,本文提出了相關(guān)的政策建議:我國政府需加強上市環(huán)境信息披露的立法與監(jiān)督力度,同時優(yōu)化其內(nèi)部治理結(jié)構(gòu),以促進企業(yè)的環(huán)境信息披露。本文從可持續(xù)發(fā)展視角進一步探索了財務(wù)會計與環(huán)境會計的內(nèi)部聯(lián)系,豐富了環(huán)境信息披露理論的研究成果,并且能夠為上市公司優(yōu)化內(nèi)部治理結(jié)構(gòu)提供一定的理論依據(jù)。
[Abstract]:In recent years, serious air pollution, frequent haze weather, environmental protection problems have been pushed to a new height. As the main body of pollutant emission, the environmental protection behavior of enterprises has been widely concerned by all walks of life. Under the new situation, the sustainable development view, which coordinates economy, environment and society, has become a new concept of enterprise development. On the one hand, environmental protection behavior embodies the sustainable development view of enterprise, on the other hand, it is a part of enterprise operation activity. In accordance with the cost-benefit theory, it is necessary to pay a certain amount of cost while bringing about the profit to the enterprise, so it has certain requirements for the sustainable development ability of the enterprise itself. The environmental information disclosure of enterprises is the most direct and effective way for the public to understand the environmental protection behavior of enterprises, but there are many factors that affect the level of environmental information disclosure of enterprises. From the internal point of view, it mainly includes the financial performance and corporate governance structure of enterprises. In the existing literature, the research on the relationship between financial performance and environmental information disclosure is mainly from the aspects of enterprise capital structure, profitability, growth ability and so on, and analyzes its correlation with the level of environmental information disclosure. On the other hand, the relationship between corporate governance and environmental information disclosure level is mainly analyzed by regression analysis of equity characteristics, board characteristics and shareholding ratio variables and environmental information disclosure index. To study its direct impact on environmental information disclosure. On the basis of summarizing the existing research and related theories, this paper opens up a new angle of view, adopts the sustainable growth model to construct the sustainable growth rate of the enterprise, and measures the financial sustainable development ability of the enterprise. Analysis of its impact on the level of environmental information disclosure. This paper analyzes the direct influence of corporate governance on the level of environmental information disclosure from two aspects of ownership structure and board characteristics, and takes it as a regulating variable. To further explore its role in regulating the relationship between sustainable development capacity and environmental information disclosure level. The empirical results are as follows: the sustainable development ability of enterprises is positively related to the level of environmental information disclosure, that is, the better the sustainable development ability of listed companies, the higher the level of environmental information disclosure. Among corporate governance variables, ownership concentration, management shareholding, board size and the number of board meetings are significantly positively correlated with the level of environmental information disclosure, and equity checks and balances. The number of board meetings and the two concurrent positions of chairman and general manager can all play a significant role in regulating the relationship between sustainable development ability and environmental information disclosure level, among which, increasing equity balance degree and the number of directors' meetings can play a significant role in regulating the relationship between the capacity of sustainable development and the level of environmental information disclosure. It can enhance the ability of sustainable development to promote the level of environmental information disclosure, while the dual role of chairman and general manager will weaken this role and even make the two become negative correlation. On the basis of theoretical analysis and empirical analysis, this paper puts forward some relevant policy suggestions: our government should strengthen the legislation and supervision of listed environmental information disclosure, at the same time, optimize its internal governance structure to promote the environmental information disclosure of enterprises. From the perspective of sustainable development, this paper further explores the internal relationship between financial accounting and environmental accounting, enriches the research results of environmental information disclosure theory, and provides certain theoretical basis for the optimization of internal governance structure of listed companies.
【學(xué)位授予單位】：中國礦業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F425;F271

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