光伏行业上市公司环境信息披露与企业价值的相关性研究.docxVIP

摘要随着我国雾霾天气频发，大气污染防治形势变得十分紧迫。在此背景下，企业的环境保护责任更是引起各界对环境信息披露的关注。光伏作为清洁可再生能源，肩负着我国大气环境改善等重大国家战略任务，但是其产业链中上游存在的环境污染问题依旧是制约该行业发展的不可忽视的因素。正因为如此，分析光伏行业环境信息披露现状以及未来的发展趋势，利用环境信息披露是否可以提升企业价值，成为紧迫又很有现实意义的研究问题。本文内容主要是对环境信息披露与企业价值两者之间的关系进行研究，采用内容分析法构建环境信息披露水平评价体系，最终研究发现光伏行业上市公司的前一期环境信息披露对企业价值有显著的正向影响，且这种正相关关系在国有企业中更加显著。总之，笔者希望通过本文的研究，一方面可以为政府相关部门制定上市公司环境信息披露政策、加强监管提供一些参考。另一方面可以帮助光伏企业决策者提高企业价值。关键词：光伏行业；环境信息披露；环境财务信息；环境非财务信息；企业价值AbstractWith the frequent occurrence of fog and haze in China, the situation of the prevention and control of air pollution has become very urgent. Under this background, the environmental protection responsibility of enterprises has aroused wide attention from all walks of life about environmental information disclosure. Photovoltaic as a clean renewable energy source, shouldering the major national strategic mission of improving atmospheric environment in China. However, the environmental pollution problems in the middle and upper reaches of the industry chain are still the important factors restricting its development. Therefore, the analysis of the current situation of environmental information disclosure and development trend of the photovoltaic industry, whether environmental information disclosure can improve the value of the enterprise or not, which become an urgent and practical project.The main content of this paper is the empirical research on the?relationship between environmental information disclosure and enterprise value.?Using content analysis method to establish an environmental information disclosure evaluation system. The result is summarized below:?the environmental information disclosure in the previous?period of the listed companies in photovoltaic industry has a significant positive impact on the enterprise value, and this positive correlation is more significant in state-owned enterprises.In conclusion, through this article, on the one hand, I hope it can provide references for relevant government department to establish environmental