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》2013年碩士論文

【摘要】：在我國現(xiàn)代經濟迅猛發(fā)展同時，環(huán)保話題成為社會各界的焦點話題。許多國家發(fā)展路徑顯示：一個經濟體在追求工業(yè)化過程中，國內GDP逐步增長的同時，環(huán)境問題也愈加嚴重。經濟的飛速發(fā)展也給環(huán)境帶來壓力，資源的有限性成為制約企業(yè)績效增長與社會持續(xù)發(fā)展的重要因素。而企業(yè)積極主動地進行環(huán)境管理能夠促進企業(yè)績效的提升，有利于實現(xiàn)企業(yè)利益與社會利益的統(tǒng)一。這使得在社會追求可持續(xù)發(fā)展進程中，環(huán)境信息公開也成為國內外學者研究企業(yè)環(huán)境管理的熱點。企業(yè)應充分發(fā)揮環(huán)境信息披露在企業(yè)生產管理過程中的積極作用。 能源行業(yè)是國民經濟的基礎行業(yè)，也是國家的支柱性行業(yè)。我國能源產業(yè)對國民經濟的需求拉動和供給推動綜合能力較強。這也表明在我國當前的經濟發(fā)展進程中，能源行業(yè)的重要程度是其他行業(yè)無法比擬的。近幾年連續(xù)的環(huán)境污染現(xiàn)象引起了社會的廣泛重視。與此同時，能源各行業(yè)為了提高環(huán)境管理水平、降低成本、保證生產的可持續(xù)性，必須加強對環(huán)境管理的投入力度，對于環(huán)境管理信息系統(tǒng)的建設也需加快步伐。 本文首先對研究背景與意義進行了介紹，并對以往學者研究企業(yè)環(huán)境信息公開與財務績效相關性的文獻進行了詳細地闡述。通過對企業(yè)環(huán)境信息披露質量怎樣影響財務績效進行了分析，提出相應的假設。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象，通過對上市公司年度財務報告中收集到的環(huán)保信息統(tǒng)計出各公司的環(huán)境信息披露水平，并對煤炭、電力上市公司環(huán)境信息披露現(xiàn)狀進行分析。以企業(yè)環(huán)境信息披露現(xiàn)狀及問題為向導，通過對企業(yè)財務績效等相關數(shù)據的實地調研和統(tǒng)計分析。以績效指標為被解釋變量，，環(huán)境信息披露指數(shù)為解釋變量，并構建環(huán)境信息披露對企業(yè)財務績效影響模型，并對這一模型進行回歸。通過回歸分析得出結論：企業(yè)環(huán)境信息披露質量越好越能夠促進企業(yè)財務績效的提升。最后根據實證所得的結論，為企業(yè)環(huán)境管理的加強、企業(yè)財務績效的增長提出有力建議。
[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.
【學位授予單位】：湖南科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.2

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本文編號：2058203