發(fā)布時間：2018-05-13 03:00

  本文選題：環(huán)境信息披露 + 政府監(jiān)管　； 參考：《西北大學》2016年碩士論文

【摘要】：經(jīng)濟的迅猛發(fā)展,隨之所帶來的是對環(huán)境過度的破壞,環(huán)境污染已經(jīng)成為全民皆關注的話題。企業(yè)對環(huán)境污染有著不可推卸的責任,要想搞好環(huán)境,首先必須對企業(yè)的環(huán)境行為進行監(jiān)管。因此,政府制定了各種企業(yè)應遵守的環(huán)境法規(guī)制度,其中環(huán)境信息披露制度成為一大亮點,通過企業(yè)的環(huán)境信息披露,政府、相關利益者、公眾都可以在一定程度上了解到企業(yè)的環(huán)境信息,并可以進一步監(jiān)督,大大減少環(huán)境管理成本。但是,目前我國的環(huán)境信息披露制度并不完善,導致企業(yè)的環(huán)境信息披露內(nèi)容繁雜,不統(tǒng)一,且實用性也較差。在此背景下,本文以信息不對稱理論、企業(yè)社會責任理論、委托代理理論、信號傳遞理論、外部性理論為理論基礎,結(jié)合我國企業(yè)環(huán)境信息披露現(xiàn)狀,以2008-2014年重污染行業(yè)深市上市企業(yè)為研究樣本,將環(huán)境信息披露質(zhì)量看作是因變量,將政府環(huán)境信息政策和政府環(huán)境規(guī)制強度作為自變量一和自變量二,采用描述性統(tǒng)計以及多元回歸等方法,研究政府監(jiān)管對企業(yè)環(huán)境信息質(zhì)量的影響。結(jié)果表明,自變量一對企業(yè)公布自身環(huán)境行為有促進作用,自變量二未證明與企業(yè)的環(huán)境信息披露質(zhì)量呈正相關。除此之外,根據(jù)描述性統(tǒng)計結(jié)果分析,從企業(yè)性質(zhì)來講,我國上市企業(yè)中國有企業(yè)仍處于主導地位,這也間接說明了體制不完善,政府要加大對企業(yè)環(huán)境行為的監(jiān)管；從企業(yè)所處地來講,東部以外地區(qū)的企業(yè)較多,這也間接說明了政府在監(jiān)管東部地區(qū)的同時,也應將重心逐漸轉(zhuǎn)移到東部以外的地區(qū)。因此,本文在此結(jié)論基礎上,建議政府主要完善相關環(huán)境信息披露制度,加強規(guī)范環(huán)境信息的力度；建議企業(yè)建立環(huán)境績效考核機制；建議審計機構(gòu)引入環(huán)境信息審計,逐步轉(zhuǎn)化為日常審計；建議公眾強化監(jiān)督企業(yè)環(huán)境行為。
[Abstract]:With the rapid development of economy, environmental pollution has become a topic of concern to all people. Enterprises have an unshirkable responsibility for environmental pollution. In order to do a good job of the environment, it is necessary to supervise the environmental behavior of enterprises. Therefore, the government has formulated various environmental laws and regulations that enterprises should abide by, among which the environmental information disclosure system has become a bright spot. Through the environmental information disclosure of enterprises, the government, the relevant stakeholders, To a certain extent, the public can understand the environmental information of enterprises, and can further monitor, greatly reduce the cost of environmental management. However, the environmental information disclosure system in our country is not perfect at present, which leads to the complexity, disunity and poor practicability of environmental information disclosure in enterprises. Under this background, based on information asymmetry theory, corporate social responsibility theory, principal-agent theory, signal transmission theory and externality theory, this paper combines the present situation of enterprise environmental information disclosure in our country. Taking the Shenzhen listed enterprises of heavily polluted industries from 2008 to 2014 as the research samples, the quality of environmental information disclosure is regarded as dependent variable, and the government environmental information policy and the intensity of government environmental regulation are regarded as independent variables one and two. Using descriptive statistics and multivariate regression, this paper studies the influence of government supervision on the quality of enterprise environmental information. The results show that independent variables can promote enterprises to publish their own environmental behavior, and independent variable two has not been proved to be positively correlated with the quality of environmental information disclosure. In addition, according to the analysis of descriptive statistical results, according to the nature of the enterprises, the state-owned enterprises are still in the dominant position, which indirectly shows that the system is not perfect, the government should strengthen the supervision of the environmental behavior of enterprises; In terms of the location of enterprises, there are more enterprises outside the east, which indirectly indicates that the government should gradually shift its focus to the areas outside the east while supervising the eastern region. Therefore, on the basis of this conclusion, this paper suggests that the government should mainly improve the relevant environmental information disclosure system, strengthen the intensity of standardizing environmental information; suggest that enterprises establish an environmental performance appraisal mechanism; and recommend that audit institutions introduce environmental information audit. It is suggested that the public should strengthen the supervision of the environmental behavior of the enterprise.
【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：D630;F832.51

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本文編號：1881335