本文關(guān)鍵詞：制度環(huán)境對(duì)上市公司環(huán)境信息披露的影響研究　出處：《西南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：黨的十六大提出,要在21世紀(jì)第一個(gè)20年促進(jìn)我國環(huán)保事業(yè)積極穩(wěn)步發(fā)展,要在改善生態(tài)環(huán)境的基礎(chǔ)上,提高資源利用率,要以提高可持續(xù)發(fā)展能力為主要目標(biāo),以促進(jìn)人與自然和諧發(fā)展為第一要?jiǎng)?wù),使整個(gè)社會(huì)走上文明、健康的可持續(xù)發(fā)展道路；2011年12月,第七次全國環(huán)境保護(hù)大會(huì)在北京召開,會(huì)上充分肯定了“十一五”環(huán)境保護(hù)成績,客觀分析了“十二五”環(huán)境保護(hù)面臨趨勢(shì),全面部署了“十二五”環(huán)境保護(hù)工作要?jiǎng)?wù)。以上會(huì)議的召開表明國家對(duì)環(huán)境保護(hù)問題的重視程度在逐漸增強(qiáng)。企業(yè)做為我國經(jīng)濟(jì)社會(huì)的重要組成部分擔(dān)負(fù)著重要的使命和責(zé)任,積極響應(yīng)國家號(hào)召落實(shí)環(huán)境保護(hù)政策最直接有效的方法就是認(rèn)真做好環(huán)境保護(hù)工作。企業(yè)環(huán)境信息披露與企業(yè)環(huán)境保護(hù)有著密切的關(guān)系,一方面,企業(yè)通過環(huán)境信息披露向各利益相關(guān)方傳達(dá)其環(huán)境風(fēng)險(xiǎn)和環(huán)境表現(xiàn)；另一方面,企業(yè)環(huán)境信息披露又是社會(huì)各界了解和監(jiān)督企業(yè)相關(guān)環(huán)境活動(dòng)的重要媒介。因此,環(huán)境信息披露作為企業(yè)環(huán)境保護(hù)活動(dòng)的重要內(nèi)容,受到了人們的廣泛關(guān)注。 本文在分析了國內(nèi)外相關(guān)文獻(xiàn)研究結(jié)果和方法的基礎(chǔ)上,以信息不對(duì)稱理論、利益相關(guān)者理論、委托代理理論、信號(hào)傳遞理論、企業(yè)社會(huì)責(zé)任理論為理論借鑒,并結(jié)合我國特有的研究現(xiàn)狀提出研究假設(shè),通過內(nèi)容分析法、分組檢驗(yàn)、多元線性回歸方程檢驗(yàn)市場(chǎng)化進(jìn)程、政府監(jiān)管對(duì)我國上市公司環(huán)境信息披露的影響。本文選取2008年——2012年作為樣本區(qū)間,針對(duì)在上交所和深交所上市的所有重污染行業(yè)的A股公司。重污染行業(yè)選取主要依據(jù)環(huán)保部辦公廳頒布的《上市公司環(huán)保核查行業(yè)分類管理名錄》(環(huán)辦函[2008]373號(hào))以及《上市公司環(huán)境信息披露指南》(環(huán)辦函[2010]78號(hào))。首先通過內(nèi)容分析法,將環(huán)境信息分為披露概況、環(huán)境管理、環(huán)境成本、環(huán)境負(fù)債、環(huán)境投資、環(huán)境業(yè)績與環(huán)境治理及政府監(jiān)管或機(jī)構(gòu)認(rèn)證7個(gè)部分,分別對(duì)環(huán)境信息披露情況進(jìn)行打分,最后加總得到企業(yè)環(huán)境信息披露的總分,再除以可能的最大得分得到環(huán)境信息披露指數(shù)相對(duì)數(shù)(EIDIS),然后分別研究市場(chǎng)化進(jìn)程、政府監(jiān)管這兩個(gè)制度環(huán)境要素對(duì)企業(yè)環(huán)境信息披露的影響。結(jié)論表明：市場(chǎng)化進(jìn)程對(duì)企業(yè)環(huán)境信息披露失靈；積極有力的政府監(jiān)管對(duì)企業(yè)環(huán)境信息披露起到顯著的促進(jìn)作用。 最后,本文根據(jù)前述研究成果,并結(jié)合我國制度環(huán)境的特殊性,對(duì)提高我國上市公司環(huán)境信息披露水平提供以下幾點(diǎn)政策建議：加健全環(huán)境信息披露相關(guān)法律法規(guī)體系建設(shè)、統(tǒng)一企業(yè)環(huán)境信息披露法律規(guī)范標(biāo)準(zhǔn)、建立上市公司環(huán)境信息披露聯(lián)合管理機(jī)制、鼓勵(lì)民間組織機(jī)構(gòu)加入環(huán)境信息披露監(jiān)管體制,輔助政府監(jiān)管效率、提高上市公司環(huán)境保護(hù)意識(shí)。
[Abstract]:The 16th National Congress of the Communist Party of China proposed that we should promote the positive and steady development of environmental protection in the first 20 years in 21th century, and improve the utilization rate of resources on the basis of improving the ecological environment. To improve the ability of sustainable development as the main goal, to promote the harmonious development of man and nature as the first priority, so that the whole society on the path of civilized and healthy sustainable development; In December 2011, the 7th National Environmental Protection Congress was held in Beijing, which fully affirmed the achievements of environmental protection in the 11th Five-Year Plan and objectively analyzed the trend of environmental protection in the Twelfth Five-Year Plan. The 12th Five-Year Plan was fully deployed. The convening of the above conference indicates that the state is paying more attention to the environmental protection. As an important part of our country's economy and society, enterprises are shouldering important mission and responsibility. The most direct and effective way to implement environmental protection policy is to do a good job of environmental protection. The disclosure of enterprise environmental information has a close relationship with enterprise environmental protection, on the one hand. Enterprises communicate their environmental risks and performance to all stakeholders through environmental information disclosure; On the other hand, the disclosure of enterprise environmental information is an important medium for the community to understand and supervise the related environmental activities of enterprises. Therefore, environmental information disclosure is an important content of environmental protection activities of enterprises. Has received the widespread attention of the people. On the basis of analyzing the research results and methods of domestic and foreign related literature, this paper uses information asymmetry theory, stakeholder theory, principal-agent theory and signal transmission theory. Corporate social responsibility theory for theoretical reference, and combined with the unique research situation in China put forward research assumptions, through the content analysis method, group test, multiple linear regression equation test marketization process. The impact of government regulation on environmental information disclosure of listed companies in China. This paper selects 2008-2012 as the sample interval. For A-share companies in all heavy pollution industries listed on the Shanghai Stock Exchange and Shenzhen Stock Exchange, the selection of heavy pollution industries is mainly based on the classified Directory of Environmental Protection Verification Industries issued by the General Office of the Ministry of Environmental Protection. [(2008] 373) and the Environmental Information Disclosure Guide for listed companies. [First of all, environmental information is divided into disclosure profile, environmental management, environmental costs, environmental liabilities, environmental investment through content analysis. Environmental performance and environmental governance and government regulatory or institutional certification of seven parts, respectively, to score environmental information disclosure, and finally get the total score of enterprise environmental information disclosure. Then divide by the maximum possible score to get the relative number of environmental information disclosure index (EIDIS), and then study the process of marketization. The impact of these two institutional environmental factors on the disclosure of environmental information of enterprises. The conclusion shows that: the process of marketization of environmental information disclosure failure; Active and effective government supervision plays a significant role in promoting the disclosure of enterprise environmental information. Finally, according to the above research results, and combined with the particularity of China's institutional environment. To improve the level of environmental information disclosure of listed companies in China to provide the following policy recommendations: to improve the environmental information disclosure related laws and regulations system construction, unified enterprise environmental information disclosure legal standards. The joint management mechanism of environmental information disclosure of listed companies should be established to encourage non-governmental organizations to join the regulatory system of environmental information disclosure, to assist the efficiency of government supervision and to raise the awareness of environmental protection of listed companies.
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：X322;F832.51;F275

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