【摘要】：我國國民經(jīng)濟(jì)快速增長的同時(shí),環(huán)境問題日益嚴(yán)峻,各類環(huán)境污染及生態(tài)破壞事件屢屢發(fā)生。隨著環(huán)境立法和環(huán)境管理標(biāo)準(zhǔn)的日趨嚴(yán)格,反映企業(yè)環(huán)境活動(dòng)的環(huán)境信息已逐漸成為企業(yè)持續(xù)經(jīng)營、業(yè)績?cè)u(píng)估中不可或缺的重要信息。電力行業(yè)在我國經(jīng)濟(jì)發(fā)展中占有舉足輕重的地位,特別是火電還將長期作為最主要的發(fā)電形式,支撐經(jīng)濟(jì)社會(huì)發(fā)展,保障城鄉(xiāng)居民生活。然而,火電企業(yè)對(duì)環(huán)境造成的影響也非常嚴(yán)重�；痣娚鲜泄九董h(huán)境信息的形式和披露的質(zhì)量,不僅影響投資者的投資,也影響著企業(yè)價(jià)值和企業(yè)形象,因此,對(duì)火電上市公司環(huán)境信息披露的現(xiàn)狀、影響因素、實(shí)施策略等問題的研究具有一定的意義。為此,本文就通過理論分析和實(shí)證研究的方法,對(duì)上述問題進(jìn)行探討。 首先,本文闡述了上市公司環(huán)境信息披露的定義、方式等相關(guān)概念,以社會(huì)責(zé)任理論、信息不對(duì)稱理論等相關(guān)理論作為理論依據(jù),之后總結(jié)論述了我國對(duì)上市公司環(huán)境信息披露的法律、政策要求。然后,選取2009-2011年在滬深兩市上市的42家火電企業(yè)作為研究對(duì)象,在借鑒Patten (1992)以及沈洪濤(2010)等學(xué)者的內(nèi)容分析法的基礎(chǔ)上,分析我國火電上市公司環(huán)境信息披露的整體水平,根據(jù)其披露的近3年年度財(cái)務(wù)報(bào)告及獨(dú)立社會(huì)責(zé)任報(bào)告或環(huán)境報(bào)告,計(jì)算出各家上市公司的環(huán)境信息披露指數(shù),提出環(huán)境信息披露水平與公司特征及自身經(jīng)營狀況關(guān)系的相關(guān)假設(shè)。下一步,建立多元線性回歸模型,進(jìn)行變量定義,利用回歸方程逐年檢驗(yàn)公司規(guī)模、盈利能力、負(fù)債程度等代表公司特征的3個(gè)相關(guān)影響因素對(duì)火電上市公司環(huán)境信息披露水平的影響程度。結(jié)果表明：公司規(guī)模與環(huán)境信息披露水平顯著正相關(guān),即公司規(guī)模越大,環(huán)境信息披露水平越高。盈利能力、負(fù)債程度與環(huán)境信息披露水平的影響不顯著。 最后,根據(jù)前文的研究分析結(jié)果,結(jié)合我國火電上市公司的實(shí)際情況,提出針對(duì)如何促進(jìn)和提高火電上市公司環(huán)境信息披露水平的策略建議,并從政府和企業(yè)兩個(gè)角度給出實(shí)施措施。指出本文的不足之處,為今后的研究提供建議。
[Abstract]:With the rapid growth of our national economy, environmental problems are becoming more and more serious, and various kinds of environmental pollution and ecological destruction events occur frequently. With the increasingly stringent environmental legislation and environmental management standards, environmental information which reflects the environmental activities of enterprises has gradually become an indispensable and important information in the performance evaluation of enterprises. Electric power industry plays an important role in the economic development of our country, especially thermal power generation will be the most important form of power generation for a long time, to support the economic and social development, to ensure the life of urban and rural residents. However, the impact of thermal power enterprises on the environment is also very serious. The form and quality of environmental information disclosure by listed thermal power companies not only affect the investment of investors, but also affect the enterprise value and corporate image. The study of implementation strategies and other issues has certain significance. Therefore, this paper discusses the above problems through theoretical analysis and empirical research. First of all, this paper describes the definition, mode and other related concepts of environmental information disclosure of listed companies, with the social responsibility theory, information asymmetry theory and other related theories as the theoretical basis. Then it summarizes and discusses the law and policy requirements of environmental information disclosure of listed companies in our country. Then, 42 thermal power enterprises listed in Shanghai and Shenzhen stock markets in 2009-2011 are selected as the research objects. Based on the content analysis of Patten (1992) and Shen Hongtao (2010), the overall level of environmental information disclosure of listed thermal power companies in China is analyzed. Based on the annual financial reports and independent social responsibility reports or environmental reports disclosed by each listed company in the past three years, the environmental disclosure index of each listed company is calculated. The relationship between the level of environmental information disclosure and the characteristics of the company and its own operating conditions is proposed. The next step is to establish a multivariate linear regression model, define variables, and use the regression equation to test the size and profitability of the company year by year. The degree of influence on the environmental information disclosure level of listed thermal power companies by three related factors, such as the degree of debt, which represents the characteristics of the company. The results show that the scale of the company is positively correlated with the level of environmental information disclosure, that is, the larger the company size, the higher the level of environmental information disclosure. The influence of profitability, debt level and environmental information disclosure level is not significant. Finally, according to the previous research and analysis results, combined with the actual situation of listed thermal power companies in China, the paper puts forward some strategic suggestions on how to promote and improve the level of environmental information disclosure of listed thermal power companies. And from the government and enterprise two angles to give the implementation measures. The shortcomings of this paper are pointed out and suggestions for future research are provided.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.61

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