本文關(guān)鍵詞：我國能源行業(yè)環(huán)境會計信息披露質(zhì)量影響因素研究　出處：《西安科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：現(xiàn)代社會經(jīng)濟發(fā)展迅速,在此期間自然環(huán)境也遭受著前所未有污染和破壞。環(huán)境問題經(jīng)過長期累積,其危害已慢慢顯現(xiàn)出來,嚴(yán)重影響人類的身心健康和生活品質(zhì)。近幾年,環(huán)境惡化的速度更是與日俱增,物種減少、土地荒漠化、霧霾天氣加劇等等,使人們不得不對環(huán)境問題重視起來。為了防止環(huán)境問題的進(jìn)一步擴大,保護(hù)我們的生存環(huán)境,我國相繼出臺了一系列預(yù)防和治理環(huán)境問題的法律規(guī)定,但是政府目前仍然沒有制定出與環(huán)境會計信息披露相關(guān)的準(zhǔn)則規(guī)范。目前我國能源行業(yè)環(huán)境會計信息的披露質(zhì)量并不理想,描述性信息多定量化信息少、正面信息多負(fù)面信息少等問題比較普遍,整體的披露質(zhì)量偏低。我國能源行業(yè)環(huán)境會計信息披露質(zhì)量還需要很大的提升,因此非常有必要對其影響因素進(jìn)行研究。本文首先論述了能源行業(yè)環(huán)境會計信息披露質(zhì)量的相關(guān)概念、披露的基本內(nèi)容、基本方式以及其質(zhì)量要求,并介紹了四個相關(guān)的基本理論。其次,對2013—2015年滬深兩市A股119家能源行業(yè)上市公司的披露現(xiàn)狀進(jìn)行了統(tǒng)計分析,發(fā)現(xiàn)其存在的問題以及影響披露質(zhì)量的因素。接著搜集樣本公司年報、社會責(zé)任報告以及可持續(xù)發(fā)展報告中公開的相關(guān)信息,并對其披露質(zhì)量進(jìn)行評分,計算出各公司的環(huán)境會計信息披露指數(shù),選擇了公司規(guī)模、盈利能力、負(fù)債程度、獨立董事比例、董事長和總經(jīng)理兩職分離、控股性質(zhì)以及公司所在地區(qū)的經(jīng)濟發(fā)展水平等七個影響因素,提出假設(shè),進(jìn)行多元回歸檢驗。結(jié)果表明:公司規(guī)模、獨立董事比例、控股性質(zhì)、公司所在地區(qū)的經(jīng)濟發(fā)展水平與環(huán)境會計信息披露質(zhì)量顯著正相關(guān);盈利能力、負(fù)債程度、董事長和總經(jīng)理兩職分離對其披露質(zhì)量的影響不顯著。最后,根據(jù)披露現(xiàn)狀的統(tǒng)計分析以及實證研究結(jié)果得出的影響因素,針對性地提出對策建議。
[Abstract]:In modern society, the rapid development of the economy, in the meantime the natural environment also suffered from pollution and destruction of environment. Hitherto unknown problems accumulated over a long period, the harm has slowly emerged, serious harm to human health and quality of life. In recent years, the deterioration of the environment and the speed is increasing, the species decreased, land desertification, haze the weather increased and so on, so that people have to pay attention to environmental issues. In order to prevent further expansion of environmental problems, protecting our environment, our country promulgated a series of laws and regulations to prevent and control environmental problems, but the government is still not formulate relevant criteria and the disclosure of accounting information. The accounting information energy the industry environment of our country information disclosure quality is not ideal, many descriptive quantitative information, positive information problems of negative information less popular, The overall low quality disclosure. Accounting information disclosure of China's energy industry environment quality also need to be greatly improved, so it is necessary to study its influencing factors. This paper firstly introduces the related concepts of environmental accounting information disclosure in energy industry quality, the basic content of disclosure, the way and the basic quality requirements, and introduces four a basic theory. Secondly, the disclosure status from 2013 to 2015 in Shanghai and Shenzhen two A shares of 119 listed companies in energy industry were analyzed, the existing problems and the factors that influence the quality of disclosure. Then collect Sample Firms annual report related information disclosure report, social responsibility and sustainable development report, and the score of the quality of the disclosure of environmental accounting information, calculate the company's disclosure index, choose the company size, profitability, debt level, the proportion of independent directors, Chairman and general manager of the two level separation, holding company properties and the region's economic development level of the seven factors, put forward the hypothesis of multivariate regression test. The results show that the size of the company, the proportion of independent directors, holding properties, is positively related to the level of economic development and environmental quality of accounting information disclosure in the company's location; profit ability, debt, chairman and general manager of the two level separation is not significant on the disclosure quality. Finally, according to the statistical analysis of factors affecting the disclosure status and empirical research results, targeted to put forward the countermeasures and suggestions.

【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.2;F406.7

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本文編號：1374326