【摘要】：本文研究的主要目的是針對(duì)魯西化工的具體情況,分析環(huán)境會(huì)計(jì)信息披露對(duì)企業(yè)價(jià)值的影響。針對(duì)課題的特點(diǎn),采用了調(diào)查問卷法、多元回歸法以及定性分析與定量分析相結(jié)合的研究方法。首先,從概念上對(duì)環(huán)境會(huì)計(jì)信息披露、企業(yè)價(jià)值進(jìn)行了界定。并對(duì)國內(nèi)外對(duì)環(huán)境會(huì)計(jì)信息披露的影響因素以及與企業(yè)價(jià)值的相關(guān)性進(jìn)行了分析,對(duì)研究魯西化工環(huán)境會(huì)計(jì)信息披露對(duì)企業(yè)價(jià)值的影響提供了參考。其次,針對(duì)魯西化工近十年的發(fā)展情況,分析魯西化工的季度報(bào)告、董事會(huì)報(bào)告、社會(huì)責(zé)任報(bào)告以及臨時(shí)報(bào)告等,了解魯西化工環(huán)境會(huì)計(jì)信息披露的形式、內(nèi)容,然后總結(jié)得出魯西化工環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀及原因。再次,構(gòu)建多元回歸模型,以企業(yè)價(jià)值為被解釋變量,參考大量國內(nèi)外文獻(xiàn),使用托賓Q值來計(jì)量企業(yè)價(jià)值;使用內(nèi)容分析法對(duì)環(huán)境會(huì)計(jì)信息披露指數(shù)進(jìn)行打分,并將其作為解釋變量,來衡量魯西化工的環(huán)境會(huì)計(jì)水平;通過問卷調(diào)查的方式,從十個(gè)影響企業(yè)價(jià)值的因素中,選取企業(yè)規(guī)模、盈利能力、財(cái)務(wù)杠桿、股權(quán)集中度四個(gè)因素作為模型的控制變量,然后進(jìn)行多元回歸分析,得出魯西化工環(huán)境會(huì)計(jì)信息披露對(duì)企業(yè)價(jià)值的相關(guān)性結(jié)論。最后,建議魯西化工加強(qiáng)學(xué)習(xí)和投入,進(jìn)而提高企業(yè)的環(huán)境會(huì)計(jì)信息披露意識(shí)和質(zhì)量,并且披露過程中要科學(xué)性、選擇性的披露,要考慮到環(huán)境會(huì)計(jì)信息披露的滯后性給企業(yè)價(jià)值帶來的影響。
[Abstract]:The main purpose of this paper is to analyze the impact of environmental accounting information disclosure on enterprise value in accordance with the specific conditions of Luxi chemical industry. According to the characteristics of the project, the research methods of questionnaire, multivariate regression and qualitative analysis and quantitative analysis are adopted. First of all, the concept of environmental accounting information disclosure, enterprise value is defined. The influence factors of environmental accounting information disclosure at home and abroad and the correlation between environmental accounting information disclosure and enterprise value are analyzed, which provides a reference for studying the influence of environmental accounting information disclosure on enterprise value in Luxi chemical industry. Secondly, in view of the development of Luxi Chemical Industry in the past ten years, the quarterly report, board report, social responsibility report and interim report of Luxi Chemical Industry are analyzed to understand the form and content of environmental accounting information disclosure in Luxi Chemical Industry. Then summarize the current situation and reasons of environmental accounting information disclosure in Luxi chemical industry. Thirdly, build a multivariate regression model, take the enterprise value as the explanatory variable, refer to a large number of domestic and foreign literature, use Tobin Q value to measure the enterprise value; use content analysis method to score the environmental accounting information disclosure index. And take it as the explanatory variable to measure the environmental accounting level of Luxi Chemical Industry, select the scale of enterprise, profitability, financial leverage from ten factors that affect the enterprise value through questionnaire survey. Four factors of ownership concentration are taken as the control variables of the model, and then multivariate regression analysis is carried out to draw the conclusion that the disclosure of environmental accounting information of chemical industry in Luxi is relevant to the enterprise value. Finally, it is suggested that Luxi Chemical Industry should strengthen its study and input, and further improve the awareness and quality of environmental accounting information disclosure in enterprises, and make scientific and selective disclosure in the process of disclosure. It is necessary to consider the impact of lag of environmental accounting information disclosure on enterprise value.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.7;F406.7

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