本文選題：環(huán)境信息披露 + 煤炭上市公司　； 參考：《湖南科技大學(xué)》2013年碩士論文

【摘要】：在我國(guó)現(xiàn)代經(jīng)濟(jì)迅猛發(fā)展同時(shí)，環(huán)保話題成為社會(huì)各界的焦點(diǎn)話題。許多國(guó)家發(fā)展路徑顯示：一個(gè)經(jīng)濟(jì)體在追求工業(yè)化過(guò)程中，國(guó)內(nèi)GDP逐步增長(zhǎng)的同時(shí)，環(huán)境問(wèn)題也愈加嚴(yán)重。經(jīng)濟(jì)的飛速發(fā)展也給環(huán)境帶來(lái)壓力，資源的有限性成為制約企業(yè)績(jī)效增長(zhǎng)與社會(huì)持續(xù)發(fā)展的重要因素。而企業(yè)積極主動(dòng)地進(jìn)行環(huán)境管理能夠促進(jìn)企業(yè)績(jī)效的提升，有利于實(shí)現(xiàn)企業(yè)利益與社會(huì)利益的統(tǒng)一。這使得在社會(huì)追求可持續(xù)發(fā)展進(jìn)程中，環(huán)境信息公開也成為國(guó)內(nèi)外學(xué)者研究企業(yè)環(huán)境管理的熱點(diǎn)。企業(yè)應(yīng)充分發(fā)揮環(huán)境信息披露在企業(yè)生產(chǎn)管理過(guò)程中的積極作用。 能源行業(yè)是國(guó)民經(jīng)濟(jì)的基礎(chǔ)行業(yè)，也是國(guó)家的支柱性行業(yè)。我國(guó)能源產(chǎn)業(yè)對(duì)國(guó)民經(jīng)濟(jì)的需求拉動(dòng)和供給推動(dòng)綜合能力較強(qiáng)。這也表明在我國(guó)當(dāng)前的經(jīng)濟(jì)發(fā)展進(jìn)程中，能源行業(yè)的重要程度是其他行業(yè)無(wú)法比擬的。近幾年連續(xù)的環(huán)境污染現(xiàn)象引起了社會(huì)的廣泛重視。與此同時(shí)，能源各行業(yè)為了提高環(huán)境管理水平、降低成本、保證生產(chǎn)的可持續(xù)性，必須加強(qiáng)對(duì)環(huán)境管理的投入力度，對(duì)于環(huán)境管理信息系統(tǒng)的建設(shè)也需加快步伐。 本文首先對(duì)研究背景與意義進(jìn)行了介紹，并對(duì)以往學(xué)者研究企業(yè)環(huán)境信息公開與財(cái)務(wù)績(jī)效相關(guān)性的文獻(xiàn)進(jìn)行了詳細(xì)地闡述。通過(guò)對(duì)企業(yè)環(huán)境信息披露質(zhì)量怎樣影響財(cái)務(wù)績(jī)效進(jìn)行了分析，提出相應(yīng)的假設(shè)。本文選取2007年到2011年期間69家煤炭、電力行業(yè)上市公司作為研究對(duì)象，通過(guò)對(duì)上市公司年度財(cái)務(wù)報(bào)告中收集到的環(huán)保信息統(tǒng)計(jì)出各公司的環(huán)境信息披露水平，并對(duì)煤炭、電力上市公司環(huán)境信息披露現(xiàn)狀進(jìn)行分析。以企業(yè)環(huán)境信息披露現(xiàn)狀及問(wèn)題為向?qū)�，通過(guò)對(duì)企業(yè)財(cái)務(wù)績(jī)效等相關(guān)數(shù)據(jù)的實(shí)地調(diào)研和統(tǒng)計(jì)分析。以績(jī)效指標(biāo)為被解釋變量，，環(huán)境信息披露指數(shù)為解釋變量，并構(gòu)建環(huán)境信息披露對(duì)企業(yè)財(cái)務(wù)績(jī)效影響模型，并對(duì)這一模型進(jìn)行回歸。通過(guò)回歸分析得出結(jié)論：企業(yè)環(huán)境信息披露質(zhì)量越好越能夠促進(jìn)企業(yè)財(cái)務(wù)績(jī)效的提升。最后根據(jù)實(shí)證所得的結(jié)論，為企業(yè)環(huán)境管理的加強(qiáng)、企業(yè)財(cái)務(wù)績(jī)效的增長(zhǎng)提出有力建議。
[Abstract]:With the rapid development of the modern economy in China, the topic of environmental protection has become the focus of the community. The development path of many countries shows that in the pursuit of industrialization, the domestic GDP is increasing gradually, while the environmental problems are becoming more serious. The rapid development of the economy has also brought pressure to the environment, and the limited resources of the resources have become restricted. The enterprise performance growth and the social sustainable development are important factors. And the enterprise active and active environmental management can promote the promotion of enterprise performance and realize the unity of the enterprise interests and social interests. This makes the environmental information open in the process of sustainable development in the society and also becomes the domestic and foreign scholars to study the enterprise environment management. Enterprises should give full play to the positive role of environmental information disclosure in the process of enterprise production management.
The energy industry is the basic industry of the national economy and the pillar industry of the country. The energy industry has strong comprehensive ability to promote and promote the national economy. It also shows that in the current economic development process of our country, the importance of the energy industry is unparalleled in the other industries. At the same time, in order to improve the level of environmental management, reduce the cost and ensure the sustainability of the production, the energy industry must strengthen the investment in environmental management and accelerate the pace of the construction of the environmental management information system.
This paper first introduces the research background and significance, and expounds the relevant literature on the relationship between the disclosure of enterprise environment information and the financial performance in the past. Through the analysis of how the quality of the environmental information disclosure affects the financial performance, the author puts forward the corresponding hypothesis. This paper selects 69 families from 2007 to 2011. Coal, electric power industry listed companies as the research object, through the environmental information collected in the annual financial report of listed companies to statistics the environmental information disclosure level of the companies, and analysis of the environmental information disclosure status of coal and electricity listed companies. The field investigation and statistical analysis of the related data, such as financial performance, take performance indicators as explanatory variables, environmental information disclosure index as explanatory variables, and construct the impact model of environmental information disclosure on enterprise financial performance, and return to this model. The conclusion is that the better the quality of enterprise environmental information disclosure is better, the better the better the quality of the enterprise environmental information disclosure. Finally, according to the conclusion of empirical study, we will give strong suggestions for the enhancement of corporate environmental management and the growth of corporate financial performance.
【學(xué)位授予單位】：湖南科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.2

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 Sean Gilbert;陳麗仙;;企業(yè)環(huán)境信息披露[J];世界環(huán)境;2011年03期

2 王華;污染控制的信息手段及其在中國(guó)的應(yīng)用[J];中國(guó)環(huán)境科學(xué);2000年03期

3 李富貴,熊兵;環(huán)境信息公開及在中國(guó)的實(shí)踐[J];中國(guó)人口.資源與環(huán)境;2005年04期

本文編號(hào)：2058203