我國電力上市企業(yè)可持續(xù)發(fā)展報告披露體系研究
發(fā)布時間：2019-03-18 20:15
【摘要】：電力行業(yè)作為我國國民經(jīng)濟中基礎的支柱性行業(yè),對于我國市場經(jīng)濟的繁榮、穩(wěn)定發(fā)展有著極其重要的意義。作為能源消耗及污染排放大戶,電力企業(yè)應該積極主動承擔起更多的責任。同時,我國煤炭儲量豐富,發(fā)電結構主要以火電為主。我國特殊的電力結構決定了我國電力行業(yè)在國際中的重要地位,中國電力企業(yè)可持續(xù)發(fā)展信息披露的現(xiàn)狀和未來走向,直接關系到我國作為世界最大的發(fā)展中國家承擔的經(jīng)濟、社會責任以及為全球環(huán)境所做的貢獻。與此同時,企業(yè)所處的政策與經(jīng)濟環(huán)境也在不斷地發(fā)生著變化。發(fā)展不應以環(huán)境為代價,我國政府頒布了更為嚴格的制度與政策,來規(guī)范電力企業(yè)發(fā)展。同時,以開放式經(jīng)濟、區(qū)域合作經(jīng)濟為代表的均衡普惠的經(jīng)濟架構已經(jīng)形成。電力企業(yè)在“一帶一路”的新形勢下,要致力于創(chuàng)造資源流動,加強彼此間發(fā)展戰(zhàn)略的對接與耦合,構建互聯(lián)互通的能源網(wǎng)絡。本文就是在此背景下,對電力行業(yè)可持續(xù)發(fā)展信息的披露展開探究。本文首先介紹了可持續(xù)發(fā)展信息的概念以及相關的理論。隨后通過與國外電力企業(yè)橫縱向對比,對我國電力企業(yè)可持續(xù)發(fā)展信息披露中存在的不足進行概括。而后本文針對電力行業(yè)的特點,提出了影響其可持續(xù)發(fā)展信息披露質量的因素,并進行實證分析,結果表明:可持續(xù)發(fā)展信息披露及披露質量與政策環(huán)境顯著正相關,與經(jīng)營開放度存在一定相關關系。此外,公司規(guī)模、財務杠桿水平、企業(yè)年齡等因素,都會對企業(yè)可持續(xù)發(fā)展信息披露產(chǎn)生不同程度的影響。最后,根據(jù)綜合分析,從企業(yè)自身與外部環(huán)境兩個角度提出建議,構建我國電力企業(yè)可持續(xù)發(fā)展報告的披露體系,包括參與主體、披露內容的全面與完整,以及管理理念、管理對象、管理目標與管理機制的轉變。通過研究,期望能夠為完善企業(yè)可持續(xù)發(fā)展報告披露體系提供參考借鑒,進而促進我國電力行業(yè)健康發(fā)展。
[Abstract]:As the pillar industry of our national economy, the electric power industry is of great significance for the prosperity and steady development of our country's market economy. As a big consumer of energy consumption and pollution emissions, electric power enterprises should actively take on more responsibilities. At the same time, China is rich in coal reserves, the main power generation structure is mainly thermal power. China's special electric power structure determines the important position of China's electric power industry in the world. The present situation and future trend of the sustainable development information disclosure of China's electric power enterprises are directly related to the economy undertaken by China as the largest developing country in the world. Social responsibility and contribution to the global environment. At the same time, the policy and economic environment in which enterprises are constantly changing. Development should not be at the expense of environment. Our government has issued more strict systems and policies to regulate the development of electric power enterprises. At the same time, the balanced and inclusive economic structure represented by open economy and regional cooperative economy has been formed. Under the new situation of "Belt and Road", electric power enterprises should strive to create resource flow, strengthen the docking and coupling of each other's development strategies, and construct a interconnected energy network. Under this background, this paper explores the disclosure of sustainable development information of electric power industry. This paper first introduces the concept of sustainable development information and related theories. Then, through the horizontal and vertical comparison with foreign power enterprises, this paper summarizes the deficiencies in the disclosure of sustainable development information of China's electric power enterprises. Then, according to the characteristics of electric power industry, this paper puts forward the factors that affect the quality of information disclosure of sustainable development, and makes an empirical analysis. The results show that the disclosure and disclosure quality of sustainable development information is significantly positively correlated with the policy environment. There is a certain correlation between business openness and business openness. In addition, the size of the company, the level of financial leverage, the age of the enterprise, and other factors, will have a different degree of impact on the disclosure of sustainable development information of the enterprise. Finally, according to the comprehensive analysis, this paper puts forward some suggestions from the angle of enterprise itself and external environment, and constructs the disclosure system of China's electric power enterprise sustainable development report, including the main body involved, the overall and complete content of the disclosure, and the management concept. The change of management object, management goal and management mechanism. Through the research, we hope to provide reference for perfecting the disclosure system of enterprise sustainable development report, and then promote the healthy development of China's electric power industry.
【學位授予單位】：華北電力大學(北京)
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.61;F406.7
[Abstract]:As the pillar industry of our national economy, the electric power industry is of great significance for the prosperity and steady development of our country's market economy. As a big consumer of energy consumption and pollution emissions, electric power enterprises should actively take on more responsibilities. At the same time, China is rich in coal reserves, the main power generation structure is mainly thermal power. China's special electric power structure determines the important position of China's electric power industry in the world. The present situation and future trend of the sustainable development information disclosure of China's electric power enterprises are directly related to the economy undertaken by China as the largest developing country in the world. Social responsibility and contribution to the global environment. At the same time, the policy and economic environment in which enterprises are constantly changing. Development should not be at the expense of environment. Our government has issued more strict systems and policies to regulate the development of electric power enterprises. At the same time, the balanced and inclusive economic structure represented by open economy and regional cooperative economy has been formed. Under the new situation of "Belt and Road", electric power enterprises should strive to create resource flow, strengthen the docking and coupling of each other's development strategies, and construct a interconnected energy network. Under this background, this paper explores the disclosure of sustainable development information of electric power industry. This paper first introduces the concept of sustainable development information and related theories. Then, through the horizontal and vertical comparison with foreign power enterprises, this paper summarizes the deficiencies in the disclosure of sustainable development information of China's electric power enterprises. Then, according to the characteristics of electric power industry, this paper puts forward the factors that affect the quality of information disclosure of sustainable development, and makes an empirical analysis. The results show that the disclosure and disclosure quality of sustainable development information is significantly positively correlated with the policy environment. There is a certain correlation between business openness and business openness. In addition, the size of the company, the level of financial leverage, the age of the enterprise, and other factors, will have a different degree of impact on the disclosure of sustainable development information of the enterprise. Finally, according to the comprehensive analysis, this paper puts forward some suggestions from the angle of enterprise itself and external environment, and constructs the disclosure system of China's electric power enterprise sustainable development report, including the main body involved, the overall and complete content of the disclosure, and the management concept. The change of management object, management goal and management mechanism. Through the research, we hope to provide reference for perfecting the disclosure system of enterprise sustainable development report, and then promote the healthy development of China's electric power industry.
【學位授予單位】：華北電力大學(北京)
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.61;F406.7
【參考文獻】
相關期刊論文 前10條
1 丁麗華;;企業(yè)社會責任信息披露影響因素研究——來自社會責任報告的經(jīng)驗證據(jù)[J];財會通訊;2016年03期
2 黃s，
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