發(fā)布時(shí)間：2018-07-09 14:57

  本文選題：重污染行業(yè) + 影響因素��； 參考：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：近些年,隨著企業(yè)的各種污染問題的不斷曝光和環(huán)境惡化的不斷加劇,環(huán)境問題日益成為媒體和群眾關(guān)注的焦點(diǎn)。我們今日所面臨的各種環(huán)境問題很大程度是經(jīng)濟(jì)發(fā)展所付出的代價(jià)。企業(yè)作為經(jīng)濟(jì)發(fā)展的主體、環(huán)境問題引發(fā)的主體,理應(yīng)承擔(dān)起相應(yīng)的責(zé)任,更應(yīng)對(duì)本企業(yè)的環(huán)境會(huì)計(jì)信息進(jìn)行相應(yīng)的披露,使報(bào)表使用者及公眾能更好的了解到相關(guān)方面信息。而我國(guó)相對(duì)于國(guó)際上其他國(guó)家及組織,環(huán)境會(huì)計(jì)研究方面的起步時(shí)間晚、發(fā)展程度落后、相應(yīng)的法律法規(guī)也不夠完善,加強(qiáng)對(duì)該方面的研究具有重大的理論價(jià)值和現(xiàn)實(shí)意義。 本文研究的對(duì)象是我國(guó)的重污染行業(yè)上市公司2012年的年報(bào)以及獨(dú)立報(bào)告。旨在通過對(duì)環(huán)境會(huì)計(jì)信息披露現(xiàn)狀的研究,找出現(xiàn)階段我國(guó)重污染行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露中存在的問題,探索影響環(huán)境會(huì)計(jì)信息披露的因素,由此提出相應(yīng)的建議,進(jìn)而有助于我國(guó)環(huán)境會(huì)計(jì)信息披露領(lǐng)域的規(guī)范和發(fā)展。針對(duì)文章所研究?jī)?nèi)容的特點(diǎn),本文在研究方法上采用定量分析與定性分析相結(jié)合的方法,旨在把財(cái)務(wù)報(bào)表及獨(dú)立報(bào)告中所披露的環(huán)境會(huì)計(jì)信息這一定性的描述通過“內(nèi)容分析法”來定量化。本文選取了2012年重污染行業(yè)的上市公司為研究對(duì)象,旨在分析最新的環(huán)境會(huì)計(jì)信息披露相關(guān)狀況。此外,由于運(yùn)用本文分析方法的耗時(shí)較長(zhǎng),本文的不足之處也是只選取了一年上市公司年報(bào)和獨(dú)立報(bào)告進(jìn)行分析。 本文從結(jié)構(gòu)上可分為五章： 第一章為緒論部分,主要對(duì)國(guó)際組織、歐美國(guó)家、日本和我國(guó)對(duì)于上市公司環(huán)境會(huì)計(jì)信息披露的相關(guān)規(guī)定和披露現(xiàn)狀進(jìn)行了簡(jiǎn)述。通過對(duì)比分析發(fā)現(xiàn)我國(guó)在環(huán)境會(huì)計(jì)信息披露方面的研究遠(yuǎn)落后于國(guó)外。 第二章從重污染行業(yè)的界定入手,對(duì)我國(guó)近些年來出臺(tái)的相關(guān)政策都做以簡(jiǎn)要的介紹。然后又對(duì)與本文相關(guān)的效益理論、信息不對(duì)稱理論、博弈論和委托代理理論進(jìn)行介紹,以為后文的實(shí)證分析部分奠定相應(yīng)的理論基礎(chǔ)。 第三章為重污染上市公司環(huán)境會(huì)計(jì)信息披露的統(tǒng)計(jì)分析。本章先是通過“內(nèi)容分析法”來對(duì)重污染行業(yè)上市公司的環(huán)境信息披露情況進(jìn)行定量化。然后從樣本整體、不同行業(yè)、不同公司規(guī)模三個(gè)方面對(duì)我國(guó)重污染行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露的現(xiàn)狀進(jìn)行分析,揭示了我國(guó)現(xiàn)階段重污染行業(yè)上市公司環(huán)境會(huì)計(jì)信息披露現(xiàn)狀。 第四章環(huán)境會(huì)計(jì)信息披露影響因素分析的內(nèi)容中,首先根據(jù)相關(guān)的理論基礎(chǔ)和前人研究提出了七個(gè)假設(shè)。然后,采用了多元線性回歸分析的方法,構(gòu)建模型,運(yùn)用spss20.0軟件,先通過多種共線性等諸多檢驗(yàn),最終確定回歸模型。最后得出五個(gè)影響因素：公司規(guī)模、國(guó)有持股比例、監(jiān)事規(guī)模、公司所在地經(jīng)濟(jì)發(fā)達(dá)與否以及公司是否兩權(quán)分離。 第五章說明了本文的研究結(jié)論并提出了相關(guān)的建議。首先根據(jù)對(duì)上市公司環(huán)境會(huì)計(jì)的統(tǒng)計(jì)信息的分析,發(fā)現(xiàn)企業(yè)的規(guī)模成為環(huán)境會(huì)計(jì)信息披露狀況的重要影響因素；我國(guó)現(xiàn)有的環(huán)保法律法規(guī)不健全；披露的模式不規(guī)范,沒有可比性；環(huán)境會(huì)計(jì)信息缺少審核；我國(guó)環(huán)境會(huì)計(jì)信息披露存在披露程度普遍偏低等問題。其次,又根據(jù)披露影響因素的實(shí)證分析結(jié)果提出相應(yīng)結(jié)論。最后,建議我國(guó)政府應(yīng)建立健全法律、法規(guī)體系及環(huán)境會(huì)計(jì)準(zhǔn)則；大力宣傳環(huán)境會(huì)計(jì)的重要性,以增加公眾的關(guān)注度；結(jié)合使用強(qiáng)制披露與自愿披露以提高我國(guó)企業(yè)對(duì)環(huán)境會(huì)計(jì)信息的披露水平。倡議使用獨(dú)立的環(huán)境披露載體進(jìn)行相關(guān)信息的披露,建立有效的企業(yè)環(huán)境會(huì)計(jì)信息公開系統(tǒng),使得環(huán)境會(huì)計(jì)信息更加真實(shí)可靠,加強(qiáng)社會(huì)各界對(duì)企業(yè)環(huán)境保護(hù)的監(jiān)督。
[Abstract]:In recent years, with the continuous exposure of all kinds of pollution problems and the aggravation of environmental deterioration, environmental problems have become the focus of attention of the media and the masses. The various environmental problems we face today are the cost of economic development. As the main body of the economic development, the subject caused by the environmental problems is the main body of the enterprise. We should bear the corresponding responsibility, and should make the corresponding disclosure of the environmental accounting information of the enterprise so that the users and the public can better understand the relevant information. Compared with the other countries and organizations in the world, the development of the environmental accounting research is late, the development degree is backward, and the corresponding laws and regulations are not enough. It is of great theoretical and practical significance to improve and strengthen the research in this field.
The object of this paper is the annual report and independent report of the listed companies of heavy pollution industry in China in 2012. The purpose of this study is to find out the existing problems in the disclosure of environmental accounting information of the listed companies in heavy pollution industry through the research on the present situation of environmental accounting information disclosure, and to explore the factors that affect the disclosure of environmental accounting information. The corresponding suggestions are helpful to the standardization and development of the field of environmental accounting information disclosure in China. In view of the characteristics of the contents of the article, this paper adopts the method of combining quantitative analysis and qualitative analysis in the research method, which aims to describe the qualitative description of the environmental accounting information disclosed in the financial statements and independent reports. This paper selects the listed companies in heavy pollution industry in 2012 as the research object, and aims to analyze the latest information disclosure of environmental accounting. In addition, because the time consuming of this method is long, the shortcomings of this paper are only selected the annual report and independent report of the one year listed company. Analysis.
This paper can be divided into five chapters from the structure.
The first chapter is the introduction part, mainly to the international organization, the European and American countries, the Japanese and our country to the listed company environmental accounting information disclosure related stipulation and the disclosure present situation, through the comparative analysis found our country in the environmental accounting information disclosure research far behind abroad.
The second chapter, starting with the definition of heavy pollution industry, gives a brief introduction to relevant policies in China in recent years, and then introduces the related benefit theory, information asymmetry theory, game theory and principal-agent theory, in order to lay a theoretical foundation for the empirical analysis of the latter.
The third chapter is the statistical analysis of the environmental accounting information disclosure of the heavy pollution listed companies. This chapter first quantified the environmental information disclosure of the listed companies in heavy pollution industry through the content analysis method, and then from the sample whole, the different industries and the different company scale, three parties face the environment of the listed companies in the heavy pollution industry in China. The analysis of the status quo of information disclosure reveals the current situation of environmental accounting information disclosure of Listed Companies in heavy polluting industries in China.
In the fourth chapter, in the content of the analysis of the influencing factors of environmental accounting information disclosure, first of all, seven hypotheses are put forward according to the relevant theoretical basis and previous research. Then, the multiple linear regression analysis method is used to construct the model, and the spss20.0 software is used to determine the regression model through many kinds of collinearity and so on. Finally, five of the regression models are obtained. The influencing factors are the size of the company, the proportion of state-owned shareholding, the scale of the supervisors, the economic development of the company's location, and whether the company is separated from the two powers.
The fifth chapter explains the conclusions of this paper and puts forward some relevant suggestions. First, according to the analysis of the statistical information of the environmental accounting of the listed companies, it is found that the scale of the enterprise has become an important factor in the disclosure of environmental accounting information; the existing environmental laws and regulations in our country are not healthy; the mode of disclosure is not standard and there is no comparability The environmental accounting information is lack of audit, and the disclosure of environmental accounting information in China is generally low. Secondly, according to the results of the empirical analysis of the influencing factors of disclosure. Finally, it is suggested that the government should establish and improve the legal, legal system and environmental accounting standards, and vigorously promote the importance of environmental accounting. In order to increase public attention and use compulsory disclosure and voluntary disclosure to improve the disclosure level of environmental accounting information in our enterprises, we propose to use an independent environmental disclosure carrier to disclose relevant information and establish an effective disclosure system for environmental accounting information to make the environmental accounting information more authentic and more reliable and strengthen the society. All walks of life supervise the environmental protection of the enterprise.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：X322;F233

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