【摘要】：電力行業(yè)作為我國(guó)國(guó)民經(jīng)濟(jì)中基礎(chǔ)的支柱性行業(yè),對(duì)于我國(guó)市場(chǎng)經(jīng)濟(jì)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(yīng)該積極主動(dòng)承擔(dān)起更多的責(zé)任。同時(shí),我國(guó)煤炭?jī)?chǔ)量豐富,發(fā)電結(jié)構(gòu)主要以火電為主。我國(guó)特殊的電力結(jié)構(gòu)決定了我國(guó)電力行業(yè)在國(guó)際中的重要地位,中國(guó)電力企業(yè)可持續(xù)發(fā)展信息披露的現(xiàn)狀和未來(lái)走向,直接關(guān)系到我國(guó)作為世界最大的發(fā)展中國(guó)家承擔(dān)的經(jīng)濟(jì)、社會(huì)責(zé)任以及為全球環(huán)境所做的貢獻(xiàn)。與此同時(shí),企業(yè)所處的政策與經(jīng)濟(jì)環(huán)境也在不斷地發(fā)生著變化。發(fā)展不應(yīng)以環(huán)境為代價(jià),我國(guó)政府頒布了更為嚴(yán)格的制度與政策,來(lái)規(guī)范電力企業(yè)發(fā)展。同時(shí),以開(kāi)放式經(jīng)濟(jì)、區(qū)域合作經(jīng)濟(jì)為代表的均衡普惠的經(jīng)濟(jì)架構(gòu)已經(jīng)形成。電力企業(yè)在“一帶一路”的新形勢(shì)下,要致力于創(chuàng)造資源流動(dòng),加強(qiáng)彼此間發(fā)展戰(zhàn)略的對(duì)接與耦合,構(gòu)建互聯(lián)互通的能源網(wǎng)絡(luò)。本文就是在此背景下,對(duì)電力行業(yè)可持續(xù)發(fā)展信息的披露展開(kāi)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(guān)的理論。隨后通過(guò)與國(guó)外電力企業(yè)橫縱向?qū)Ρ?對(duì)我國(guó)電力企業(yè)可持續(xù)發(fā)展信息披露中存在的不足進(jìn)行概括。而后本文針對(duì)電力行業(yè)的特點(diǎn),提出了影響其可持續(xù)發(fā)展信息披露質(zhì)量的因素,并進(jìn)行實(shí)證分析,結(jié)果表明:可持續(xù)發(fā)展信息披露及披露質(zhì)量與政策環(huán)境顯著正相關(guān),與經(jīng)營(yíng)開(kāi)放度存在一定相關(guān)關(guān)系。此外,公司規(guī)模、財(cái)務(wù)杠桿水平、企業(yè)年齡等因素,都會(huì)對(duì)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(gè)角度提出建議,構(gòu)建我國(guó)電力企業(yè)可持續(xù)發(fā)展報(bào)告的披露體系,包括參與主體、披露內(nèi)容的全面與完整,以及管理理念、管理對(duì)象、管理目標(biāo)與管理機(jī)制的轉(zhuǎn)變。通過(guò)研究,期望能夠?yàn)橥晟破髽I(yè)可持續(xù)發(fā)展報(bào)告披露體系提供參考借鑒,進(jìn)而促進(jìn)我國(guó)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(xué)位授予單位】：華北電力大學(xué)(北京)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.61;F406.7

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本文編號(hào)：2443200