本文關(guān)鍵詞：市場(chǎng)化進(jìn)程、終極控制人與環(huán)境信息披露　出處：《西南大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：改革開(kāi)放以來(lái),我國(guó)經(jīng)濟(jì)發(fā)展取得了巨大成就,但伴隨而來(lái)的環(huán)境污染問(wèn)題也越來(lái)越嚴(yán)重,日益引起人們的關(guān)注。近年來(lái)企業(yè)污染環(huán)境事故頻頻發(fā)生,如2005年11月松花江重大水污染事件、12月廣東北江鎘污染事件、2008年6月云南陽(yáng)宗海砷污染事件、2010年7月紫金礦業(yè)銅酸水滲漏事件等,污染事故給人們的健康、生態(tài)環(huán)境以及社會(huì)安全帶來(lái)了嚴(yán)重的影響。作為污染排放主體的企業(yè)在創(chuàng)造利潤(rùn)的同時(shí),也應(yīng)當(dāng)肩負(fù)著保護(hù)環(huán)境的社會(huì)責(zé)任。因此,企業(yè)如何在會(huì)計(jì)信息方面履行環(huán)境保護(hù)責(zé)任成為了無(wú)數(shù)學(xué)者關(guān)注的焦點(diǎn)。2001年]月,中國(guó)會(huì)計(jì)學(xué)會(huì)就成立了環(huán)境會(huì)計(jì)專(zhuān)業(yè)委員會(huì),該委員會(huì)的宗旨是宣傳環(huán)境政策法規(guī),開(kāi)展環(huán)境理論研究,總結(jié)環(huán)境會(huì)計(jì)工作經(jīng)驗(yàn),介紹國(guó)外研究與實(shí)務(wù)動(dòng)態(tài),推動(dòng)我國(guó)會(huì)計(jì)實(shí)務(wù)工作的展開(kāi)。新世紀(jì)以來(lái),國(guó)內(nèi)學(xué)者對(duì)環(huán)境信息披露進(jìn)行了大量的研究,取得了一定的成就。本文在前人研究成果的基礎(chǔ)上,考慮到企業(yè)外部治理環(huán)境和內(nèi)部股權(quán)性質(zhì)的不同,從市場(chǎng)化進(jìn)程和終極控制人角度對(duì)重污染行業(yè)上市公司環(huán)境信息披露進(jìn)行實(shí)證研究,有著重要的理論與現(xiàn)實(shí)意義。 本文首先回顧了國(guó)內(nèi)外關(guān)于環(huán)境會(huì)計(jì)信息披露的研究現(xiàn)狀,其次闡述了我國(guó)企業(yè)環(huán)境信息披露制度的演進(jìn)過(guò)程,并分析了相關(guān)經(jīng)典理論對(duì)企業(yè)環(huán)境信息披露的作用機(jī)理,接著基于406家樣本公司數(shù)據(jù)對(duì)我國(guó)企業(yè)環(huán)境信息披露現(xiàn)狀進(jìn)行了分析,然后對(duì)市場(chǎng)化進(jìn)程、終極控制人對(duì)環(huán)境信息披露的影響進(jìn)行了實(shí)證研究,研究結(jié)果表明市場(chǎng)化進(jìn)程與環(huán)境信息披露呈顯著正相關(guān),市場(chǎng)化進(jìn)程越高地區(qū)的上市公司環(huán)境信息披露指數(shù)也越高；終極控制人特征對(duì)環(huán)境信息披露有顯著影響,國(guó)有終極控股的上市公司環(huán)境信息披露指數(shù)明顯高于非國(guó)有終極控股的上市公司；市場(chǎng)化進(jìn)程對(duì)企業(yè)環(huán)境信息披露的影響受到終極控制人特征的顯著影響,在非國(guó)有終極控股的上市公司里,市場(chǎng)化進(jìn)程對(duì)環(huán)境信息披露的影響更大,外部治理環(huán)境對(duì)企業(yè)環(huán)境信息披露的影響要受到企業(yè)內(nèi)部終極控制人股權(quán)性質(zhì)的制約。最后本文總結(jié)了研究結(jié)論并基于研究結(jié)論提出了針對(duì)性的政策建議。
[Abstract]:Since the reform and opening up, China's economic development has made great achievements, but the accompanying environmental pollution problem is becoming more and more serious, which has attracted more and more attention. In recent years, environmental pollution accidents of enterprises occur frequently. Such as November 2005 Songhua River serious water pollution incident, December, Guangdong Province Beijiang cadmium pollution incident, June 2008 Yunnan Yangzonghai arsenic pollution incident. In July 2010, Zijin mine copper acid water leakage incident, pollution accidents to people's health, ecological environment and social security has brought serious impact. As the main body of pollution emissions, enterprises create profits at the same time. It should also shoulder the social responsibility to protect the environment. Therefore, how to fulfill the environmental protection responsibility in accounting information has become the focus of attention of countless scholars. 2001. China Accounting Society has set up a professional committee on environmental accounting, the purpose of which is to publicize environmental policies and regulations, to carry out environmental theoretical research, to sum up the experience of environmental accounting, and to introduce the trends of foreign research and practice. Since the new century, domestic scholars have done a lot of research on environmental information disclosure, and have made certain achievements. This paper is based on the previous research results. Considering the difference between the external governance environment and the nature of internal equity, the paper makes an empirical study on the environmental information disclosure of the heavily polluted listed companies from the perspective of marketization process and ultimate controller. It has important theoretical and practical significance. Firstly, this paper reviews the research status of environmental accounting information disclosure at home and abroad, and then expounds the evolution process of environmental information disclosure system of enterprises in China. And analyzes the relevant classical theory of environmental information disclosure mechanism of enterprises, and then based on 406 sample companies to analyze the current situation of environmental information disclosure in China, and then to the market-oriented process. The ultimate controller has carried on the demonstration research to the environmental information disclosure influence, the research result indicated that the marketization process and the environmental information disclosure has the remarkable positive correlation. The higher the marketization process, the higher the environmental information disclosure index of listed companies; The characteristics of ultimate controller have a significant impact on environmental information disclosure. The environmental information disclosure index of the listed companies with ultimate state holding is significantly higher than that of non-state-owned ultimate holding listed companies. The impact of market-oriented process on the disclosure of enterprise environmental information is significantly affected by the characteristics of the ultimate controller. In non-state-owned ultimate holding listed companies, the market-oriented process has a greater impact on environmental information disclosure. The influence of external governance environment on the disclosure of enterprise environmental information is restricted by the nature of ownership of the ultimate controller in the enterprise. Finally, this paper summarizes the research conclusions and puts forward targeted policy recommendations based on the research conclusions.
【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(lèi)號(hào)】：X24;F275;F271

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