發(fā)布時間：2018-08-18 16:34

【摘要】：隨著經(jīng)濟的快速發(fā)展，，環(huán)境污染問題越來越突出，人類生存環(huán)境日益惡化，人類開始逐漸意識到環(huán)境保護的重要性，可持續(xù)發(fā)展戰(zhàn)略應運而生。在環(huán)境污染中，80%污染來源于企業(yè)生產(chǎn)，因此，企業(yè)在追求利潤最大化的同時，應該承擔環(huán)境保護義務，履行環(huán)境保護的責任。但是現(xiàn)階段我國上市公司環(huán)境會計信息披露內(nèi)容上不統(tǒng)一、形式上不規(guī)范，沒有獨立的環(huán)境會計信息報告，整體環(huán)境會計信息披露水平不高�；I(yè)是環(huán)境污染比較嚴重的行業(yè)，對于化工業(yè)上市公司環(huán)境會計信息披露水平及其影響因素的研究具有現(xiàn)實意義和代表性。 本文根據(jù)環(huán)境會計信息披露及其影響因素的理論分析和實踐經(jīng)驗，根據(jù)化工業(yè)上市公司環(huán)境會計披露水平現(xiàn)狀分析，選取化工業(yè)上市公司2010-2012年三年的數(shù)據(jù)，構(gòu)建模型分析各個影響因素對環(huán)境會計信息披露水平的影響。首先，分析論文的研究背景、研究意義和研究目的，通過查閱文獻，總結(jié)國內(nèi)外關于該領域的研究狀況，提出論文的研究內(nèi)容和研究框架，并指出研究方法。然后，對于環(huán)境會計信息披露及其內(nèi)容、原則、方式和質(zhì)量要求給與說明，分析影響環(huán)境會計信息披露的七大因素，即公司規(guī)模、盈利能力、財杠桿、發(fā)展能力、獨立董事比例、股權(quán)集中度和董事長與總經(jīng)理兼任。接著，進行實證模型設計和檢驗，實證模型設計主要從研究假設、自變量選取、樣本選取和數(shù)據(jù)來源和構(gòu)建模型幾個方面進行。然后，對環(huán)境會計信息披露水平基本情況分析、描述性統(tǒng)計分析和Logistic回歸分析。最后，得到本文結(jié)論，即公司規(guī)模、盈利能力和獨立董事比例與環(huán)境會計信息披露水平顯著正相關。
[Abstract]:With the rapid development of economy, the problem of environmental pollution is becoming more and more prominent, and the living environment of human beings is deteriorating day by day. Human beings begin to realize the importance of environmental protection gradually, and the strategy of sustainable development emerges as the times require. In the environmental pollution, 80% of the pollution comes from the production of the enterprise. Therefore, while pursuing the maximum profit, the enterprise should undertake the obligation of environmental protection and fulfill the responsibility of environmental protection. However, at present, the contents of environmental accounting information disclosure of listed companies in China are not uniform, the form is not standardized, there is no independent environmental accounting information report, and the level of environmental accounting information disclosure is not high. Chemical industry is an industry with serious environmental pollution. It is of practical significance and representativeness to study the level of environmental accounting information disclosure and its influencing factors in listed companies of chemical industry. Based on the theoretical analysis and practical experience of environmental accounting information disclosure and its influencing factors, and according to the current situation of environmental accounting disclosure level of listed chemical industry companies, this paper selects the three years' data of chemical industry listed companies from 2010 to 2012. The model is built to analyze the influence of various factors on the level of environmental accounting information disclosure. First of all, the research background, significance and purpose of the paper are analyzed. By consulting the literature, this paper summarizes the domestic and foreign research situation in this field, puts forward the research content and research framework, and points out the research methods. Then, the disclosure of environmental accounting information and its contents, principles, methods and quality requirements are explained, and the seven factors that affect the disclosure of environmental accounting information are analyzed, that is, company size, profitability, financial leverage, and development ability. Proportion of independent directors, concentration of equity and concurrent appointment of chairman and general manager. Then, empirical model design and test, empirical model design mainly from the research hypothesis, independent variable selection, sample selection and data sources and build the model several aspects. Then, the basic situation analysis of environmental accounting information disclosure level, descriptive statistical analysis and Logistic regression analysis. Finally, this paper draws a conclusion that the company size, profitability and the proportion of independent directors are significantly positively correlated with the level of environmental accounting information disclosure.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F406.7

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本文編號：2190044