本文選題：環(huán)境信息披露水平　切入點：環(huán)境績效　出處：《安徽大學》2013年碩士論文　論文類型：學位論文

【摘要】：當前我國環(huán)境污染日益嚴重,全國固體廢物總堆存量已近80億噸,占用及毀壞土地達200萬畝以上,對水資源造成嚴重污染。環(huán)境污染問題已經(jīng)引起政府和社會的關(guān)注,但大多數(shù)上市公司仍一味追求經(jīng)濟利益,而不顧環(huán)境污染對人類造成的威脅,環(huán)境績效普遍較差。我國的環(huán)境法律法規(guī)尚未形成體系,法律法規(guī)的盲點很多,對上市公司環(huán)境問題監(jiān)管不力。導(dǎo)致很多上市公司并沒有真正將改善環(huán)境績效落實到實踐當中。與此同時,上市公司的環(huán)境信息披露也存在著較多的問題,不同上市公司間的環(huán)境信息缺乏可比性,環(huán)境信息披露缺乏系統(tǒng)、完善的體系。立足于上述現(xiàn)實背景,研究環(huán)境信息披露水平、環(huán)境績效與財務(wù)績效之間的關(guān)系,對于完善環(huán)境信息披露機制和促進企業(yè)改善環(huán)境績效具有重要意義。 本文共分為五個部分,第一部分為引言,主要對本文的研究背景、研究意義進行介紹,對已有的研究成果進行回顧,歸納本文的研究思路和研究方法,并提出本文的創(chuàng)新和不足之處。第二部分為相關(guān)基礎(chǔ)理論和概念界定,主要對環(huán)境信息披露、環(huán)境績效和財務(wù)績效的理論基礎(chǔ)進行論述,對相關(guān)概念進行界定,并對環(huán)境法律制度的背景進行梳理。第三部分為環(huán)境信息披露水平、環(huán)境績效與財務(wù)績效作用機理及現(xiàn)狀分析,對三者之間的作用機理進行系統(tǒng)分析,并對環(huán)境信息披露水平和環(huán)境績效的現(xiàn)狀進行分析。第四部分為實證研究部分,選取樣本企業(yè)和相關(guān)變量指標,對環(huán)境信息披露水平和環(huán)境績效進行描述性統(tǒng)計分析,運用Eviews軟件對方程模型進行回歸分析。實證結(jié)果表明,環(huán)境績效和財務(wù)績效對環(huán)境信息披露具有顯著促進作用,環(huán)境信息披露對環(huán)境績效具有顯著促進作用,環(huán)境信息披露對財務(wù)績效具有正向促進作用。第五部分對研究結(jié)論進行了總結(jié),針對研究結(jié)果提出相關(guān)政策建議,并展望了未來研究方向。 本文的創(chuàng)新和特色之處在于,我國現(xiàn)有的關(guān)于環(huán)境問題的研究主要集中在環(huán)境會計基本理論、環(huán)境信息披露影響因素和環(huán)境績效評價體系的構(gòu)建等方面,而對環(huán)境信息披露水平、環(huán)境績效和財務(wù)績效之間關(guān)系研究較少。本文結(jié)合了受托責任理論、信息不對稱理論、可持續(xù)發(fā)展理論和資源依賴理論對三者的作用機理進行了闡述。在相關(guān)理論的基礎(chǔ)上構(gòu)建環(huán)境信息披露水平和環(huán)境績效指標體系,以滬市A股制造業(yè)上市公司為研究樣本,結(jié)合2009-2011年的具體數(shù)據(jù),通過回歸分析得出環(huán)境信息披露水平、環(huán)境績效與財務(wù)績效的關(guān)系,并提出政策建議。本文的研究有利于發(fā)現(xiàn)環(huán)境信息披露中存在的問題,為推動環(huán)境信息披露和提高環(huán)境績效提供依據(jù),進而加快環(huán)境保護工作的推行。
[Abstract]:Our country increasingly serious environmental pollution, the solid waste total stockpile of nearly 80 tons, occupied and destroyed more than 2 million acres of land, causing serious pollution of water resources. The problem of environmental pollution has caused the attention of government and society, but most of the listed companies is still a blind pursuit of economic interests, regardless of environmental pollution caused by human beings the threat of environmental performance is generally poor. China's environmental laws and regulations have not yet formed a system of laws and regulations, many blind spots on the environmental problems, lack of supervision of listed companies. Many listed companies and no real will to improve the environmental performance into practice. At the same time, the environmental disclosure of listed companies also has many problems, different the environmental information of listed companies lack of comparability, lack of environmental information disclosure system, perfect system. Based on the above background, the research of environmental information disclosure The relationship between exposure level, environmental performance and financial performance is of great significance for improving the environmental information disclosure mechanism and promoting the enterprise to improve the environmental performance.
This paper is divided into five parts, the first part is the introduction, mainly on the research background, research significance, review of existing research results, research ideas and research methods of this thesis are summarized, and put forward the innovation and shortage of this paper. The second part is the related theories and concepts, mainly on the environment the disclosure of information, the theoretical basis of environmental performance and financial performance are discussed, the definition of related concepts, and the environmental legal system in the background to sort out. The third part is the level of environmental information disclosure, environmental performance and financial performance of the mechanism and the analysis of the current situation, to analyze the interaction mechanism between the three, and the status of the environment the level of information disclosure and environmental performance were analyzed. The fourth part is the empirical research, the sample enterprises and relevant variables, the environmental information disclosure level and Descriptive statistics on the environmental performance, using the Eviews software regression analysis of the equation model. The empirical results show that the environmental performance and financial performance has significant promoting effect on the disclosure of environmental information, environmental information disclosure has significant promoting effect on the environmental performance, environmental information disclosure has a positive effect on financial performance. The fifth part is the conclusion of the research according to the results of the study are summarized, and puts forward relevant policy suggestions, and prospects the future research direction.
The innovation of this paper and features research on environmental issues existing in China mainly focus on the basic theory of environmental accounting, environmental information disclosure construction performance evaluation system and the influencing factors of the environment, and the level of environmental information disclosure, few studies on relationship between environmental performance and financial performance. This paper combines the theory of fiduciary duty. The information asymmetry theory, elaborates the mechanism of the three theories on the theory of sustainable development and resource construction. The level of environmental information disclosure and environmental performance index system on the basis of relevant theory, manufacturing industry in Shanghai A shares listed companies as research samples, combined with the specific data for 2009-2011 years, analyzed the level of environmental information disclosure through regression, the relationship between environmental performance and financial performance, and put forward some policy suggestions. This paper is helpful to find the environmental information disclosure. In order to promote environmental information disclosure and improve environmental performance, we can accelerate the implementation of environmental protection.

【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F424

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本文編號：1559620