本文關(guān)鍵詞： 采掘業(yè) 環(huán)境信息披露 上市公司 影響因素　出處：《湘潭大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來我國(guó)環(huán)境質(zhì)量每況日下，人們也日夜憂思由此帶來的健康問題，由此環(huán)境污染也越來越受到關(guān)注，追溯環(huán)境污染的主要原因，主要?dú)w因于迅速發(fā)展的城市化建設(shè)和日益壯大的工業(yè)產(chǎn)業(yè)的發(fā)展，企業(yè)作為環(huán)境污染的罪魁禍?zhǔn)�，�?duì)環(huán)境污染的防護(hù)與治理有著不可以推卸的責(zé)任，尤其對(duì)于采掘業(yè)這類行業(yè)來說，有關(guān)環(huán)境信息的披露勢(shì)在必行。具體說來，企業(yè)不僅要遵守基本的環(huán)保法規(guī)，在此基礎(chǔ)上，還要想方設(shè)法采取措施避免企業(yè)生產(chǎn)帶來的污染或者緊急應(yīng)對(duì)事后污染，充分披露企業(yè)的環(huán)境信息，不僅可以為投資人提供投資引導(dǎo)，也可以為企業(yè)本身贏得更多融資，為實(shí)現(xiàn)企業(yè)的可持續(xù)發(fā)展提供保障。 本文選擇了我國(guó)2010年到2012年采掘業(yè)上市公司作為分析對(duì)象，，剔除了這些樣本公司中數(shù)據(jù)不全的和ST的上市公司，分析和歸納了影響企業(yè)環(huán)境信息披露的影響因素，通過相關(guān)理論分析，選取公司規(guī)模、盈利能力、負(fù)債程度、股權(quán)集中度、上市年齡作為環(huán)境信息披露的影響因素，提出本文的假設(shè)并構(gòu)建模型，探討影響采掘業(yè)企業(yè)環(huán)境信息披露的內(nèi)在因素，研究結(jié)果表明：(1)公司規(guī)模與環(huán)境信息披露水平顯著正相關(guān)，也就是說上市公司的規(guī)模越大，其披露的環(huán)境會(huì)計(jì)信息相應(yīng)的也會(huì)越多；（2）公司盈利水平與環(huán)境信息披露水平正相關(guān)，即公司盈利水平越高，企業(yè)環(huán)境會(huì)計(jì)信息披露水平越高；（3）公司負(fù)債程度與環(huán)境信息披露水平顯著正相關(guān)，即公司的資產(chǎn)負(fù)債率較高時(shí)，公司的環(huán)保相關(guān)信息的披露水平也會(huì)相應(yīng)的較高；（4）公司股權(quán)集中度與環(huán)境信息披露水平顯著負(fù)相關(guān)，即上市公司的股權(quán)集中度越高，公司的環(huán)保相關(guān)的會(huì)計(jì)信息的披露水平也會(huì)越低；（5）公司上市年齡與環(huán)境信息披露水平顯著正相關(guān)，即上市年齡長(zhǎng)的上市公司，環(huán)境會(huì)計(jì)信息披露水平相對(duì)較高。最后，根據(jù)本篇文章的實(shí)證結(jié)論，本文提出了改善我國(guó)環(huán)境信息披露的政策建議及改進(jìn)措施，同時(shí)提出了本文存在的研究不足之處。
[Abstract]:In recent years, with the deterioration of environmental quality in China, people are worried about the health problems brought about by it day and night. As a result, more and more attention has been paid to environmental pollution, and the main causes of environmental pollution have been traced back. Mainly attributed to the rapid development of urbanization and the development of growing industrial industries, enterprises as the chief culprit of environmental pollution, the protection and control of environmental pollution has the unshirkable responsibility. Especially for the extractive industries, the disclosure of environmental information is imperative. Specifically, enterprises should not only abide by the basic environmental laws and regulations, on this basis. We should also find ways to take measures to avoid the pollution caused by enterprise production or to deal with the pollution immediately afterwards, and fully disclose the environmental information of the enterprise, which can not only provide investment guidance for investors. It can also win more financing for the enterprise itself and guarantee the sustainable development of the enterprise. This paper selects the listed companies of extractive industry from 2010 to 2012 as the analysis object, and removes the listed companies with incomplete data and St in these sample companies. This paper analyzes and summarizes the factors that affect the disclosure of enterprise environmental information, through the relevant theoretical analysis, select the size of the company, profitability, debt degree, equity concentration. The age of listing as the influence factor of environmental information disclosure, this paper puts forward the hypothesis and constructs the model, and probes into the internal factors that affect the environmental information disclosure of extractive industry enterprises. The results show that the scale of the company is significantly positively correlated with the level of environmental information disclosure, that is, the larger the scale of the listed company, the more environmental accounting information it will disclose; (2) the profit level of the company is positively related to the level of environmental information disclosure, that is, the higher the profit level of the company, the higher the level of disclosure of environmental accounting information; (3) the degree of company debt is positively correlated with the level of environmental information disclosure, that is, when the ratio of assets and liabilities is high, the disclosure level of environmental protection information will be higher; (4) there is a significant negative correlation between the degree of ownership concentration and the level of environmental information disclosure, that is, the higher the concentration of equity of listed companies, the lower the disclosure level of accounting information related to environmental protection; 5) there is a significant positive correlation between the age of listing and the level of environmental information disclosure, that is, the level of environmental accounting information disclosure is relatively high for the long listed companies. Finally, according to the empirical conclusions of this article. This paper puts forward some policy suggestions and measures to improve the disclosure of environmental information in China, and points out the shortcomings of the research in this paper.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.7;F425

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