本文選題：上市鋼鐵企業(yè)　切入點(diǎn)：環(huán)境信息披露水平　出處：《哈爾濱理工大學(xué)》2017年碩士論文

【摘要】：改革開放以來,我國經(jīng)濟(jì)迅猛發(fā)展,而鋼鐵作為國民經(jīng)濟(jì)發(fā)展過程中重要的戰(zhàn)略資源,國民經(jīng)濟(jì)的快速發(fā)展也極大的促進(jìn)了我國鋼鐵企業(yè)的發(fā)展,其中上市鋼鐵企業(yè)發(fā)展尤其突出,但鋼鐵企業(yè)在發(fā)展的過程中,也誘發(fā)了許多生態(tài)環(huán)境問題。隨著我國對于生態(tài)環(huán)境保護(hù)的逐漸重視,上市鋼鐵公司環(huán)境信息披露水平一度成為關(guān)注的焦點(diǎn)。本文重點(diǎn)對上市鋼鐵企業(yè)環(huán)境信息披露水平與財(cái)務(wù)績效的相互關(guān)系展開深入分析,并提出切實(shí)的對策和建議。本文在借鑒國內(nèi)外相關(guān)研究的基礎(chǔ)上,立足我國上市鋼鐵企業(yè)經(jīng)營現(xiàn)狀、環(huán)境污染現(xiàn)狀及環(huán)境信息披露現(xiàn)狀進(jìn)行研究。首先對企業(yè)環(huán)境狀況和財(cái)務(wù)狀況進(jìn)行分析,研究發(fā)現(xiàn)我國上市鋼鐵企業(yè)環(huán)境污染狀況不容樂觀,鋼鐵企業(yè)在發(fā)展的同時也帶來了不同程度的環(huán)境破壞;大多數(shù)上市鋼鐵企業(yè)環(huán)境信息披露不健全,部分企業(yè)沒有設(shè)立專門的環(huán)境信息披露部門,監(jiān)管體系不完善。環(huán)境信息披露水平與企業(yè)績效水平存在密切關(guān)系。然后,選取相關(guān)指標(biāo),并分別從影響環(huán)境信息披露的因素和環(huán)境信息披露水平與財(cái)務(wù)績效相互關(guān)系兩個角度入手,提出了7個研究假設(shè)。本文利用SPSS和Excel對數(shù)據(jù)指標(biāo)進(jìn)行相關(guān)性分析和回歸分析。最后本文通過實(shí)證分析得出研究結(jié)果,分別從企業(yè)自身、政府、社會的角度提出了強(qiáng)化企業(yè)環(huán)境信息披露的相關(guān)建議。本文的研究有利于發(fā)現(xiàn)上市鋼鐵企業(yè)環(huán)境信息披露中存在的問題,為有效的提升上市鋼鐵企業(yè)環(huán)境信息披露和企業(yè)財(cái)務(wù)績效水平提供了理論支持,有利于推動企業(yè)的持續(xù)、快速發(fā)展。
[Abstract]:Since the reform and opening up, China's economy has developed rapidly. As an important strategic resource in the process of national economic development, the rapid development of the national economy has greatly promoted the development of China's iron and steel enterprises.The development of listed iron and steel enterprises is especially prominent, but in the process of development, it also induces many ecological environmental problems.With the gradual attention to ecological environment protection in China, the level of environmental information disclosure of listed steel companies once became the focus of attention.This paper focuses on the analysis of the relationship between environmental information disclosure level and financial performance of listed iron and steel enterprises, and puts forward practical countermeasures and suggestions.Based on the related research at home and abroad, this paper is based on the management status, environmental pollution and environmental information disclosure of listed iron and steel enterprises in China.Firstly, the environmental and financial status of enterprises are analyzed, and it is found that the environmental pollution of listed iron and steel enterprises in our country is not optimistic, and the development of iron and steel enterprises also brings different degrees of environmental damage.Most listed iron and steel enterprises environmental information disclosure is not perfect, some enterprises do not set up a special environmental information disclosure department, the regulatory system is not perfect.The level of environmental information disclosure is closely related to the level of enterprise performance.Then, seven research hypotheses are put forward from the perspective of the factors influencing environmental information disclosure and the relationship between environmental information disclosure level and financial performance.In this paper, SPSS and Excel are used to analyze the correlation and regression analysis of the data.Finally, through the empirical analysis of the results of the study, respectively from the enterprise itself, the government, social perspective to strengthen the corporate environmental information disclosure related recommendations.The research in this paper is helpful to find out the problems existing in the environmental information disclosure of listed iron and steel enterprises, to provide theoretical support for improving the level of environmental information disclosure and financial performance of listed iron and steel enterprises effectively, and to promote the continuity of enterprises.Rapid development.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.31;F832.51

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