石化塑胶行业环境会计信息披露与企业价值相关性的研究.docxVIP

石化塑胶行业环境会计信息披露与企业价值相关性的研究摘要：本文以我国石化塑胶行业发展的环境社会问题作为研究背景，首先对国内外企业环境信息披露方面的理论文献进行相关的介绍以及经验性总结，形成本文研究的理论基础，然后进一步对环境会计信息披露的相关理论进行介绍分析，提出本文的研究假设，从理论的角度上来说，环境信息披露水平与企业价值两者存在着一定的内在关系，则对两者之间的关系进行实证分析研究。本文选取2014年95家沪市石化塑胶行业的代表性公司数据作为研究样本，对我国石化塑胶上市公司的环境信息披露和企业价值之间的关系进行实证分析，最后结合本文的研究结果对我国石化塑胶行业环境信息披露水平与企业价值的相关性影响提出政策性的合理建议。关键词：石化塑胶行业；企业价值；相关性；实证研究Study on the correlation between the environmental accounting information disclosure and enterprise value of the petrochemical and plastic industriesAbstract:The China Petrochemical and plastic industries development of environmental and social problems as the research background, first of all to the domestic and foreign corporate environmental information disclosure theory literature is introduced and an empirical summary, form the theoretical basis of this study, and further on the environmental accounting information disclosure of the related theory of introduction and analysis, put forward the hypothesis of this study, from the theoretical point of view on environmental information disclosure and the mechanism of the intrinsic relationship between the level of enterprise value, empirical analysis of the relationship between the two. This paper selects 2014 95 Shanghai Petrochemical plastics industry representative company data as the study sample, empirical study on the correlation between corporate environmental information disclosure and corporate value of Chinas listed, finally, combined with the research results of China Petrochemical and plastic industries environmental information disclosure level of enterprise value of the correlation effects put forward policy suggestions.Keywords：Petrochemical industry; enterprise value; correlation; empirical research目 录1 绪论11.1 研究背景与意义11.2 国内外研究综述11.3 研究内容与方法31.3.1 研究内容31.3.2 研究方法42石化塑胶行业环境会计会计信息披露的相关理论及动因分析52.1环境会计会计信息披露的理论基础52.2环境会计会计信息披露的动因分析63 石化塑胶行业上市公司环境会计会计信息披露现状分析73.1环境会计会计信息披露现状研究的样本选择及项目分类73.2石化塑胶行业环境会计会计信息披露的现状分析83.3石化塑胶行业环境会计会计信息披露现状的原因分析104 石化塑胶行业会计会计信息披露与企业价值的相关性研究114.1研究设计