本文選題：環(huán)境信息披露　切入點：環(huán)境財務(wù)信息披露　出處：《吉林財經(jīng)大學(xué)》2017年碩士論文

【摘要】：近年來,科技的進步帶動了經(jīng)濟的不斷增長,但隨之而來的環(huán)境問題也日益凸顯,臭氧、廢氣的排放,樹木的亂砍盜伐,資源的過度消耗等換來的是南極冰川的不斷融化,霧霾天氣的日趨加重,動物的流離失所甚至滅亡,水土流失以及沙漠化的惡化等。不管是國家還是企業(yè)都應(yīng)該擔(dān)當(dāng)起保護環(huán)境的責(zé)任。企業(yè)披露環(huán)境信息,可以將企業(yè)的經(jīng)營及財務(wù)狀況傳遞給利益相關(guān)者,有助于利益相關(guān)者及時了解企業(yè)的實際情況,幫助其做出合理決策。此外,披露環(huán)境信息也可以節(jié)約環(huán)境資源,有利于資源計劃性的優(yōu)化分配,同時也有利于政府監(jiān)管企業(yè)自身的環(huán)境責(zé)任,甚至有助于美麗中國計劃的實現(xiàn)等。但是我國關(guān)于環(huán)境信息披露的體制尚不健全,企業(yè)自愿進行環(huán)境信息披露的意識薄弱,企業(yè)環(huán)境信息披露的水平還不是很高。因此有必要進一步研究環(huán)境信息披露對企業(yè)價值的影響,改進環(huán)境信息披露現(xiàn)狀,使企業(yè)在提升價值的同時,也兼顧起社會責(zé)任。本文基于環(huán)境信息披露與企業(yè)價值的理論基礎(chǔ),提出假設(shè),構(gòu)建模型。對被解釋變量、解釋變量、調(diào)節(jié)變量、控制變量的衡量指標(biāo)進行了選取,結(jié)果如下,被解釋變量:托賓Q值衡量企業(yè)價值的數(shù)值;解釋變量:將年度報告的內(nèi)容研究分析后,得出的企業(yè)關(guān)于環(huán)境的信息披露水平;替代變量:環(huán)境信息的披露方式�？刂谱兞�:經(jīng)過對理論的仔細(xì)分析后,再將國內(nèi)的研究背景作為參考標(biāo)準(zhǔn),實際評估出具體的營運、盈利、成長的能力以及財務(wù)風(fēng)險。以2011-2015年滬深兩市石化行業(yè)的165家上市公司數(shù)據(jù)為樣本進行回歸分析,發(fā)現(xiàn)石化行業(yè)上市公司環(huán)境信息披露對企業(yè)價值產(chǎn)生負(fù)向影響,并且環(huán)境財務(wù)信息披露比環(huán)境非財務(wù)信息對企業(yè)價值的影響程度大,但是影響程度不是十分明顯。石化行業(yè)環(huán)境信息披露方式在環(huán)境信息披露對企業(yè)價值的影響關(guān)系之間起著調(diào)節(jié)作用。最后,闡述本文的研究成果產(chǎn)生的原因,并提出了相應(yīng)的改進意見。
[Abstract]:In recent years, advances in science and technology have led to economic growth, but environmental problems have become increasingly prominent. Ozone, exhaust emissions, deforestation of trees, excessive depletion of resources, and so on, have resulted in the continued melting of Antarctic glaciers. Haze weather is getting worse, animals are displaced or even perished, soil erosion and desertification worsen. Both countries and enterprises should take the responsibility of protecting the environment. Companies disclose environmental information. The business and financial situation of the enterprise can be transmitted to the stakeholders, which can help the stakeholders to understand the actual situation of the enterprise in time and help them to make reasonable decisions. In addition, the disclosure of environmental information can also save environmental resources, It is beneficial to the optimal allocation of resources, to the environmental responsibility of the government to supervise the enterprises themselves, and even to the realization of the beautiful China plan. However, the system of environmental information disclosure in our country is not perfect. The awareness of voluntary environmental information disclosure is weak, and the level of environmental information disclosure is not very high. Therefore, it is necessary to further study the impact of environmental information disclosure on enterprise value and improve the current situation of environmental information disclosure. This paper, based on the theoretical basis of environmental information disclosure and enterprise value, puts forward assumptions, constructs models, explains variables, interprets variables, adjusts variables. The measurement index of the control variable is selected. The results are as follows: the value of Tobin Q to measure the enterprise value, the explanatory variable: the level of information disclosure on the environment obtained by analyzing the content of the annual report; Alternative variables: disclosure of environmental information. Control variables: after careful analysis of the theory, the domestic research background is used as a reference standard to actually assess the specific operation and profitability. Growth ability and financial risk. Based on 165 listed companies in Shanghai and Shenzhen stock markets from 2011 to 2015, the regression analysis shows that environmental information disclosure of listed companies in petrochemical industry has a negative impact on corporate value. And environmental financial information disclosure has a greater impact on enterprise value than environmental non-financial information. But the degree of influence is not very obvious. The way of environmental information disclosure in petrochemical industry plays an important role in regulating the relationship between environmental information disclosure and enterprise value. The corresponding improvement suggestions are also put forward.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.72

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