本文關(guān)鍵詞： 環(huán)境保護(hù) 采礦行業(yè) 環(huán)境會計(jì)信息披露　出處：《湘潭大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,霧霾等環(huán)境污染事件層出不窮,環(huán)境問題成為國際社會普遍關(guān)注的熱點(diǎn)。2015年至2016年,聯(lián)合國先后通過了一些列環(huán)境整治的全球協(xié)議,著力共同改善全球生態(tài)居住環(huán)境,這兩年,我國政府在環(huán)境保護(hù)與整治上加大力度,陸續(xù)出臺了新環(huán)保法、水十條等針對性較強(qiáng)的法律法規(guī)。一系列的舉措顯示出我國政府對環(huán)境問題的高度重視以及改善環(huán)境的堅(jiān)定決心。企業(yè)特別是重污染企業(yè)的經(jīng)營活動會對環(huán)境產(chǎn)生重大影響,目前我國政策對企業(yè)的環(huán)境行為以及環(huán)境信息披露行為的約束與規(guī)范有限,主要依賴于企業(yè)的自覺度與責(zé)任感。但是,企業(yè)披露自身的環(huán)境信息有助于優(yōu)化企業(yè)的環(huán)境行為,促進(jìn)經(jīng)濟(jì)社會的可持續(xù)發(fā)展�；谝陨显�,本文以重污染行業(yè)中的采礦行業(yè)為研究對象,從內(nèi)部因素和外部因素兩個(gè)方面探討影響其環(huán)境信息披露的因素。本文首先回顧梳理了前人的研究方向與成果,并加以思考整合,接著對相關(guān)理論進(jìn)行了總結(jié),為后文的研究提供理論支撐與引導(dǎo)。本文通過手工搜集和直接下載相結(jié)合的方法,篩選整理得出采礦業(yè)67家上市公司連續(xù)五年共304個(gè)數(shù)據(jù),以此為依據(jù)進(jìn)行實(shí)證研究,最終得出結(jié)論,環(huán)境會計(jì)信息披露水平與公司規(guī)模、負(fù)債程度、盈利能力、獨(dú)立董事比例、兩職分離、監(jiān)事會規(guī)模、社會監(jiān)督以及企業(yè)所在地市場化進(jìn)程顯著相關(guān)。鑒于之前的理論分析與實(shí)證結(jié)果,本文對如何提升企業(yè)信息披露水平提出了幾點(diǎn)建議:第一,加強(qiáng)企業(yè)環(huán)境會計(jì)信息披露的法律體系建設(shè)與執(zhí)行;第二,完善公司治理;第三,提升企業(yè)社會責(zé)任感;第四,加強(qiáng)環(huán)境會計(jì)的理論研究;第五,加強(qiáng)社會監(jiān)督的力度。
[Abstract]:In recent years, environmental pollution events such as haze have emerged one after another, and environmental issues have become the focus of international attention. From 2015 to 2016, the United Nations has adopted some global agreements on environmental improvement. Efforts to jointly improve the global ecological living environment, in the past two years, our government in environmental protection and renovation efforts, one after another issued a new law on environmental protection. A series of measures show that our government attaches great importance to environmental problems and is determined to improve the environment. The business activities of enterprises, especially those of heavily polluted enterprises, will produce the environment. Have a big impact. At present, the restriction and regulation of the environmental behavior and the environmental information disclosure behavior in our country is limited, which mainly depends on the consciousness and responsibility of the enterprise. The disclosure of environmental information is helpful to optimize the environmental behavior of enterprises and promote the sustainable development of economy and society. Based on the above reasons, this paper takes the mining industry in the heavy pollution industry as the research object. From the internal factors and external factors to explore the impact of environmental information disclosure factors. Firstly, this paper reviews the previous research direction and achievements, and then summarizes the relevant theories. This article through the manual collection and direct download method, screening and collation of 67 listed companies in the mining industry for five consecutive years a total of 304 data. Based on this empirical study, the final conclusion is that the level of environmental accounting information disclosure and company size, debt, profitability, independent director ratio, separation of two positions, board of supervisors scale. In view of the previous theoretical analysis and empirical results, this paper puts forward some suggestions on how to improve the level of enterprise information disclosure: first. Strengthening the construction and implementation of the legal system of environmental accounting information disclosure in enterprises; Second, improve corporate governance; Third, enhance corporate social responsibility; 4th, strengthen the theory research of environmental accounting; In 5th, social supervision was strengthened.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;X196;F426.1

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