【摘要】：本文研究的主要目的是針對魯西化工的具體情況,分析環(huán)境會計信息披露對企業(yè)價值的影響。針對課題的特點,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,從概念上對環(huán)境會計信息披露、企業(yè)價值進行了界定。并對國內(nèi)外對環(huán)境會計信息披露的影響因素以及與企業(yè)價值的相關(guān)性進行了分析,對研究魯西化工環(huán)境會計信息披露對企業(yè)價值的影響提供了參考。其次,針對魯西化工近十年的發(fā)展情況,分析魯西化工的季度報告、董事會報告、社會責任報告以及臨時報告等,了解魯西化工環(huán)境會計信息披露的形式、內(nèi)容,然后總結(jié)得出魯西化工環(huán)境會計信息披露的現(xiàn)狀及原因。再次,構(gòu)建多元回歸模型,以企業(yè)價值為被解釋變量,參考大量國內(nèi)外文獻,使用托賓Q值來計量企業(yè)價值;使用內(nèi)容分析法對環(huán)境會計信息披露指數(shù)進行打分,并將其作為解釋變量,來衡量魯西化工的環(huán)境會計水平;通過問卷調(diào)查的方式,從十個影響企業(yè)價值的因素中,選取企業(yè)規(guī)模、盈利能力、財務杠桿、股權(quán)集中度四個因素作為模型的控制變量,然后進行多元回歸分析,得出魯西化工環(huán)境會計信息披露對企業(yè)價值的相關(guān)性結(jié)論。最后,建議魯西化工加強學習和投入,進而提高企業(yè)的環(huán)境會計信息披露意識和質(zhì)量,并且披露過程中要科學性、選擇性的披露,要考慮到環(huán)境會計信息披露的滯后性給企業(yè)價值帶來的影響。
[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.
【學位授予單位】：青島科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.7;F406.7

【參考文獻】

相關(guān)期刊論文 前10條

1 楊璐;范英杰;;環(huán)境信息披露質(zhì)量、股權(quán)融資成本和企業(yè)價值[J];商業(yè)會計;2016年19期

2 李慧云;符少燕;高鵬;;媒體關(guān)注、碳信息披露與企業(yè)價值[J];統(tǒng)計研究;2016年09期

3 劉卓然;;環(huán)境信息披露對上市公司價值影響的實證研究——以醫(yī)藥制造業(yè)為例[J];當代經(jīng)濟;2016年24期

4 代文;董一楠;陳書燕;;機構(gòu)投資者、環(huán)境信息披露質(zhì)量與企業(yè)價值關(guān)系的實證分析[J];統(tǒng)計與決策;2016年12期

5 曾曉;韓金紅;;碳信息披露、行業(yè)性質(zhì)與企業(yè)價值——基于2012-2014年CDP中國報告的實證研究[J];財會通訊;2016年18期

6 姚翠紅;李恩恩;;我國造紙業(yè)上市公司環(huán)境信息披露的現(xiàn)狀研究[J];經(jīng)濟研究導刊;2016年17期

7 韓進;滕忠路;;環(huán)境信息披露與企業(yè)價值相關(guān)性研究文獻述評[J];知識經(jīng)濟;2016年07期

8 謝瑞峰;張漫漫;;環(huán)境會計信息披露與企業(yè)價值的實證研究——基于京津冀上市工業(yè)企業(yè)的經(jīng)驗數(shù)據(jù)[J];商業(yè)會計;2016年04期

9 閔晨;;我國上市公司環(huán)境會計信息披露現(xiàn)狀、問題及對策[J];商;2016年06期

10 熊家財;;我國上市公司環(huán)境會計信息披露現(xiàn)狀與影響因素——來自重污染行業(yè)上市公司的經(jīng)驗證據(jù)[J];南方金融;2015年12期

，

本文編號：2259503