上市公司环境会计信息披露影响因素的实证教材.doc

上市公司环境会计信息披露影响因素的实证分析 -----来自深沪两市120家污染性行业企业的经验证据 学院 专业 姓名 指导老师： 摘要：完善环境会计信息披露有助于提高企业环境保护意识和降低因企业环境问题出现的投资风险。本文以污染性行业120家上市企业样本，实证分析环境会计信息披露现状及影响披露水平的因素。研究发现，企业环境会计信息披露水平总体较低，企业规模、国有股比例对环境会计信息披露水平有显著的积极影响，中东部地区相对西部披露水平较高，重大污染事件对企业环境会计信息披露水平有显著影响，负债程度和盈利能力对环境会计信息披露水平影响不显著。最后，本文提出完善制度、构建机制、强化监管和加强职业教育等政策建议，以提高环境会计信息披露质量和水平。 关键词：上市企业；环境会计信息；信息披露；影响因素 Empirical Studies on the Factors of Information Disclosure about Environmental Accounting in Listed Companies ——the evidence from 120 polluting listed companies in Shanghai and Shenzhen Exchange Market Abstract：To perfect the disclosure of environmental accounting information can help raise the awareness of enterprises’ environmental protection and reduce the investment risk caused by the environmental problem. This paper, based on 120 polluting listed companies, empirically analyzes the current situations of environmental accounting information disclosure and the elements which affect the exposure standard. Research has found that, the total level of enterprise environment accounting information disclosure is generally low, which has a positive correlation with the enterprise scale, as well as the proportion of state-owned shares. Compared with the western region, the mid-eastern region has a higher level of information exposure. The major environmental pollution accidents have a significant impact on information exposure; on the contrary, the liabilities degree of listed companies and its profitability have a less significant impact on information exposure. In the end, this essay offers policies to improve the system, construct mechanism, strengthen supervision and strengthen vocational education, so as to improve the quality and level of environmental accounting information disclosure. Key Words: listed company; environmental accounting information; information disclosure; influencing factor; 1 引言 1.1研究背景 经济的发展不能以污染环境为代价，但是30多年来中国经济的飞速发展，工业化和城市化的进程，生态资源的破坏对于人民生活影响也逐渐加重。常见雾霾、水污染都是社会发展不重视环境带来的后果。人民生活质量的提高越来越多的看重生活的环