本文選題：低碳經(jīng)濟(jì) + 林業(yè)上市公司�。� 參考：《林業(yè)經(jīng)濟(jì)》2016年07期

【摘要】：為了系統(tǒng)分析低碳經(jīng)濟(jì)視角下環(huán)境會(huì)計(jì)信息披露對(duì)上市公司的影響,文章對(duì)我國(guó)滬深兩市的A股30家林業(yè)上市公司進(jìn)行了分析和研究。在參考了眾多文獻(xiàn)和年報(bào)之后,將環(huán)境會(huì)計(jì)信息披露指數(shù)定為因變量,選定了7個(gè)自變量,并初步建立了對(duì)應(yīng)的多元線(xiàn)性回歸模型。研究發(fā)現(xiàn),對(duì)林業(yè)上市公司的環(huán)境會(huì)計(jì)信息披露指數(shù)影響最大的因素是企業(yè)規(guī)模大小。此外,在預(yù)設(shè)的7個(gè)自變量中,只有一個(gè)變量與環(huán)境會(huì)計(jì)信息披露指數(shù)呈負(fù)相關(guān),其余6個(gè)自變量都同環(huán)境會(huì)計(jì)信息披露指數(shù)呈正相關(guān)。
[Abstract]:In order to systematically analyze the impact of environmental accounting information disclosure on listed companies from the perspective of low-carbon economy, this paper analyzes and studies 30 A-share forestry listed companies in Shanghai and Shenzhen stock markets. After referring to many literatures and annual reports, the environmental accounting information disclosure index is regarded as dependent variable, seven independent variables are selected, and the corresponding multivariate linear regression model is established preliminarily. It is found that the biggest influence on the environmental accounting information disclosure index of forestry listed companies is the size of enterprises. In addition, only one variable has negative correlation with environmental accounting information disclosure index, and the other six independent variables have positive correlation with environmental accounting information disclosure index.
【作者單位】： 湖南農(nóng)業(yè)大學(xué)商學(xué)院;湖南農(nóng)業(yè)大學(xué)東方科技學(xué)院;湖南省涉農(nóng)企業(yè)發(fā)展研究中心;
【基金】：湖南省哲學(xué)社會(huì)科學(xué)基金項(xiàng)目“基于低碳經(jīng)濟(jì)視角下我國(guó)環(huán)境會(huì)計(jì)發(fā)展問(wèn)題研究”(編號(hào):12YBB198)
【分類(lèi)號(hào)】：F326.25;F302.6

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