【摘要】：隨著經(jīng)濟(jì)的快速發(fā)展,環(huán)境問題也日益突出,生態(tài)的嚴(yán)重破壞已經(jīng)致使環(huán)境成為了我們難以忽視的重要問題,引起環(huán)境污染的眾多源頭中,企業(yè)是其最主要的罪魁禍?zhǔn)?也成為了我們改善環(huán)境問題的關(guān)鍵之處。企業(yè)環(huán)境管理對(duì)環(huán)境保護(hù)工作的貢獻(xiàn)是至關(guān)重要的。隨著社會(huì)公眾對(duì)環(huán)境問題的高度關(guān)注,人們對(duì)企業(yè)的環(huán)保態(tài)度,產(chǎn)品的綠色化程度等也納入考慮之內(nèi),迫于外界的這種壓力,越來越多的企業(yè)開始披露環(huán)境信息。未來環(huán)境責(zé)任履行情況將納入企業(yè)持續(xù)發(fā)展、績(jī)效評(píng)價(jià)的核心戰(zhàn)略。我國(guó)重污染行業(yè)的快速發(fā)展在提升國(guó)民經(jīng)濟(jì)的同時(shí),也帶來了一系列嚴(yán)重的社會(huì)問題,引起了全社會(huì)對(duì)重污染行業(yè)環(huán)境責(zé)任履行情況的高度關(guān)注。那么,在可持續(xù)發(fā)展的大背景下,我國(guó)重污染行業(yè)履行環(huán)境責(zé)任并積極公開環(huán)境信息的動(dòng)力在哪里?提高企業(yè)的環(huán)境信息披露質(zhì)量是否有助于提升企業(yè)的經(jīng)營(yíng)績(jī)效?相應(yīng)的,企業(yè)盈利能力、營(yíng)運(yùn)能力、發(fā)展能力的良好表現(xiàn)是否有助于促進(jìn)企業(yè)履行環(huán)境責(zé)任并自愿披露環(huán)境信息?解決這些問題成為當(dāng)務(wù)之急。環(huán)境信息披露水平與財(cái)務(wù)績(jī)效之間的相關(guān)關(guān)系,不僅關(guān)乎著環(huán)境生態(tài)平衡,也關(guān)系著企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。因此,研究這兩者之間的動(dòng)態(tài)關(guān)系,無論是從環(huán)境的角度還是企業(yè)自身的角度,都意義深遠(yuǎn)。本文以2011-2013年重污染行業(yè)的滬市上市公司作為研究樣本,運(yùn)用統(tǒng)計(jì)分析軟件,通過描述性統(tǒng)計(jì)、Person相關(guān)分析和多元線性回歸的方法,對(duì)環(huán)境信息披露水平和財(cái)務(wù)績(jī)效相關(guān)性進(jìn)行實(shí)證分析。本文認(rèn)為環(huán)境信息披露和財(cái)務(wù)績(jī)效的相互影響是具有時(shí)滯性的,故在建立兩個(gè)模型進(jìn)行檢驗(yàn)時(shí),均是以前一期的環(huán)境信息披露水平和當(dāng)期的財(cái)務(wù)績(jī)效作相關(guān)分析,通過實(shí)證來說明環(huán)境信息披露質(zhì)量是否會(huì)影響企業(yè)管理層的經(jīng)濟(jì)決策從而對(duì)財(cái)務(wù)績(jī)效產(chǎn)生影響；同理,企業(yè)前一期的財(cái)務(wù)績(jī)效決定了企業(yè)在當(dāng)期是否有足夠的能力去履行環(huán)境責(zé)任并披露環(huán)境信息,故變量的數(shù)據(jù)搜集也是以前一年份的財(cái)務(wù)績(jī)效數(shù)據(jù)對(duì)應(yīng)當(dāng)期年份的環(huán)境信息披露指數(shù)。最后通過研究結(jié)果顯示,在代表財(cái)務(wù)績(jī)效的五個(gè)指標(biāo)中,凈資產(chǎn)收益率、每股收益、總資產(chǎn)周轉(zhuǎn)率三個(gè)指標(biāo)與環(huán)境信息披露水平相互影響,相互促進(jìn)；而總資產(chǎn)增長(zhǎng)率、主營(yíng)業(yè)務(wù)收入增長(zhǎng)率與環(huán)境信息披露水平并無顯著性相關(guān)關(guān)系。因此,應(yīng)該幫助企業(yè)管理層意識(shí)到環(huán)境保護(hù)和企業(yè)績(jī)效之間的關(guān)系,促使企業(yè)用發(fā)展的眼光,注重環(huán)保治理,提高企業(yè)財(cái)務(wù)績(jī)效,走可持續(xù)發(fā)展道路,實(shí)現(xiàn)環(huán)境信息披露與財(cái)務(wù)績(jī)效的共贏。
[Abstract]:With the rapid development of economy, environmental problems are becoming more and more prominent. The serious ecological damage has made the environment become an important problem that we can hardly ignore. Among the many sources of environmental pollution, enterprises are the main culprits. It has also become the key to improving the environment. The contribution of enterprise environmental management to environmental protection is very important. With the attention of the public to environmental problems, people's environmental protection attitude to enterprises and the green degree of products are also taken into account. Under the pressure of the outside world, more and more enterprises begin to disclose environmental information. In the future, the implementation of environmental responsibility will be incorporated into the core strategy of enterprise sustainable development and performance evaluation. The rapid development of heavy pollution industry in China not only promotes the national economy, but also brings a series of serious social problems, which causes the whole society to pay close attention to the implementation of environmental responsibility in heavy pollution industry. So, in the context of sustainable development, where is the motive force for the heavy pollution industry to fulfill its environmental responsibility and actively disclose environmental information? Will improving the quality of environmental information disclosure help to improve the business performance? Accordingly, does the good performance of profitability, operational ability, and development capability contribute to the fulfilment of environmental responsibilities and voluntary disclosure of environmental information? It is imperative to solve these problems. The correlation between the level of environmental information disclosure and financial performance is not only related to the ecological balance of the environment, but also related to the long-term development of enterprises. Therefore, the study of the dynamic relationship between the two, whether from the point of view of the environment or from the perspective of the enterprise itself, is of far-reaching significance. In this paper, the listed companies in Shanghai Stock Exchange of heavily polluted industries from 2011-2013 are taken as the research samples, using statistical analysis software, through descriptive statistical person correlation analysis and the method of multiple linear regression. The correlation between the level of environmental information disclosure and financial performance is analyzed empirically. This paper holds that the mutual influence of environmental information disclosure and financial performance is time-delay. Therefore, when establishing two models for testing, both the level of environmental information disclosure in the previous period and the financial performance in the current period are analyzed. Through the empirical analysis, it is shown whether the quality of environmental information disclosure will affect the economic decision of the enterprise management and thus the financial performance. The financial performance of an enterprise in the previous period determines whether an enterprise has sufficient capacity to fulfill its environmental responsibilities and disclose environmental information in the current period. Therefore, the data collection of variables is also the financial performance data of the previous year corresponding to the current year of environmental information disclosure index. Finally, the results show that, among the five indicators representing financial performance, the return on net assets, earnings per share, total asset turnover rate and environmental information disclosure level interact and promote each other, while the total asset growth rate, There is no significant correlation between the growth rate of main business income and the level of environmental information disclosure. Therefore, the management should be helped to realize the relationship between environmental protection and enterprise performance, and to promote the enterprise to take the path of sustainable development by focusing on environmental protection governance, improving the financial performance of the enterprise, and taking the path of sustainable development. Achieve environmental information disclosure and financial performance win-win.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：X322;F275

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