本文選題：高管 + 政治關聯(lián)　； 參考：《西北大學》2017年碩士論文

【摘要】：隨著環(huán)境污染問題日益嚴重,社會各界開始密切關注各種環(huán)境信息,政府也積極采取了相關治理措施。作為環(huán)境治理的重要手段,環(huán)境信息披露制度受到了政府的高度重視,相繼出臺了一系列與環(huán)境信息披露有關的政策。然而這些政策的實施是否真的有效呢?哪些因素會影響企業(yè)環(huán)境信息的透明度呢?結合中國經(jīng)濟制度及歷史背景,可以發(fā)現(xiàn)在我國政治關聯(lián)已經(jīng)深入到企業(yè)的各個層面,所以高管政治關聯(lián)是影響企業(yè)環(huán)境信息披露質(zhì)量的一個不可忽視的因素。具有高管政治關聯(lián)的企業(yè)一方面可能會積極配合政府,主動執(zhí)行各項政策規(guī)定,另一方面也可能會利用政治關聯(lián)獲取政府的優(yōu)惠環(huán)保政策,削弱環(huán)境信息披露動機。那么高管具有政治關聯(lián)會增強還是降低企業(yè)環(huán)境信息披露質(zhì)量呢?為了解決該問題,本文基于我國的經(jīng)濟體制,了解了企業(yè)環(huán)境信息披露的現(xiàn)狀,分析了高管政治關聯(lián)對企業(yè)環(huán)境信息披露質(zhì)量的影響,從而為環(huán)境信息披露制度的完善提供政策建議。本文選取了深圳證券交易所重污染行業(yè)的175家上市公司,獲取其2008年至2015年的相關信息,在前人的研究成果之上,運用相關理論探討了高管政治關聯(lián)和環(huán)境信息披露的關系,利用建立的各評價指標分析了二者的現(xiàn)狀。然后通過多元回歸分析了高管政治關聯(lián)對企業(yè)環(huán)境信息披露質(zhì)量的影響,及在不同所有權性質(zhì)、市場化程度下二者關系的變化。研究發(fā)現(xiàn):(1)我國重污染行業(yè)的企業(yè)環(huán)境信息披露質(zhì)量近幾年不斷提高,但整體水平不高。(2)高層管理者具有政治關聯(lián)有利于企業(yè)環(huán)境信息披露質(zhì)量提高。(3)所有權性質(zhì)影響二者的關系,相比國有企業(yè),非國有企業(yè)的高管政治關聯(lián)對企業(yè)環(huán)境信息披露質(zhì)量的影響更強。(4)市場化程度越高,高管政治關聯(lián)對企業(yè)環(huán)境信息披露質(zhì)量影響越大,即相比中西部,東部受高管政治關聯(lián)的影響更強。因此本文建議政府完善環(huán)境信息披露制度及法律法規(guī);加強環(huán)境監(jiān)管力度,保證相關制度的實施;鼓勵企業(yè)建立環(huán)境管理制度,增強高管的環(huán)保意識;建立合法的政府與企業(yè)間溝通渠道;加強對存在政治關聯(lián)的企業(yè)的監(jiān)督。
[Abstract]:With the increasingly serious problem of environmental pollution, all walks of life begin to pay close attention to all kinds of environmental information, and the government has also taken active measures to deal with it. As an important means of environmental governance, environmental information disclosure system has been attached great importance by the government, and a series of policies related to environmental information disclosure have been issued one after another. But are these policies really effective? What factors will affect the transparency of enterprise environmental information? Combined with China's economic system and historical background, it can be found that in our country, the political connection has gone deep into the various levels of enterprises, so the political association of senior executives is a factor that can not be ignored to affect the quality of environmental information disclosure of enterprises. On the one hand, the enterprises with political connections may actively cooperate with the government and implement the various policies and regulations; on the other hand, they may use political connections to obtain preferential environmental protection policies of the government, thus weakening the motivation of environmental information disclosure. So will executives have political connections to enhance or reduce the quality of corporate environmental information disclosure? In order to solve this problem, based on the economic system of our country, this paper understands the current situation of environmental information disclosure in enterprises, and analyzes the influence of the political connection of executives on the quality of environmental information disclosure in enterprises. In order to improve the environmental information disclosure system to provide policy recommendations. This paper selects 175 listed companies in Shenzhen Stock Exchange to obtain the relevant information from 2008 to 2015. On the basis of the previous research results, this paper discusses the relationship between the political association of senior executives and the disclosure of environmental information by using relevant theories. The present situation of the two is analyzed by using the established evaluation indexes. Then through multiple regression analysis, this paper analyzes the influence of the political connection of senior executives on the quality of environmental information disclosure, and the change of the relationship between the two under different ownership and market-oriented degree. The study found that the quality of environmental information disclosure of enterprises in heavy pollution industries in China has been continuously improved in recent years. However, the overall level is not high. (2) the political connection of senior managers is conducive to improving the quality of environmental information disclosure in enterprises. (3) the nature of ownership affects the relationship between the two, compared with state-owned enterprises, The higher the degree of marketization, the greater the impact on the quality of environmental information disclosure of non-state-owned enterprises, that is, the greater the impact of the political association of senior executives on the quality of environmental information disclosure, that is, compared with the mid-west, The east is more influenced by executive political connections. Therefore, this paper suggests that the government improve the environmental information disclosure system and laws and regulations, strengthen environmental supervision, ensure the implementation of relevant systems, encourage enterprises to establish environmental management system, enhance the environmental awareness of executives; Establish legal channels of communication between government and enterprises; strengthen supervision of enterprises with political connections.
【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：X322;D0;F406.7;F425
，

本文編號：2013735