上市公司环境信息披露影响因素与实证研究.docxVIP

上市公司环境信息披露影响因素与实证研究摘 要环境信息状况披露是环境会计工作核心内容之一，也是信息使用者获取企业环境信息状况的最根本的方式。本研究择取2017年采掘业及能源产业的上市公司的相关社会责任报告做为实证研究样本。第一是结合国内上市公司相关环境信息披露的法律条文要求，以可持续发展理论、利益相关者理论、信息不对称理论和合乎法律要求为理论基础，建立环境相关信息披露指数，以对其实行量化计量；然后对环境概念进行重点解析，并从关联文献中分析其发展研究进程，还择取一些有可能影响环境甚至已经影响环境的信息，做相关实证研究。最后重点从实证分析入手，披露环境信息影响的各大要素，以及在公司运营中占有的规模，其中公司规模影响程度最高，营运能力次之；而净资本回报、资本负债、PITI，股份集中等概率要素，均在本次样本数据检测中，未呈现较为明显性的影响。另一方面，国内上市公司环境信息披露状况尚不成熟，建议有关地方政府及部门进一步管理和规范化环境信息的披露。本研究同时从发展战略着手，以完善上市公司环境信息披露体系为研究重点，以求为上市公司信息管理数据支持做出有益参考。关键词：上市公司；环境会计；环境信息状况披露；影响要素 Empirical Research on Influencing Factors of Environmental Information Disclosure of Listed CompaniesAbstractEnvironmental information disclosure is the last link of environmental accounting, and it is also the main way for information users to obtain information about enterprise environment.This article selects 2017 mining and energy industries of the listed companys social responsibility report (including sustainable development report and environmental) as the research sample. First of all, according to our countrys regulations for environmental information disclosure of listed companies, with sustainable development theory, stakeholder theory, asymmetric information theory and legitimacy theory as the theoretical basis, we establish environmental information disclosure index, to carry on the quantitative measurement. Then, this paper through reviewing the previous literatures, theoretical analysis, some factors that may influence environmental information disclosure are selected to carry out empirical research. Finally, it is found that the significant influence of environmental disclosure factors is the size of the company and the companys operating capacity, among which the companys scale has a high degree of influence and the operation ability is second. In this sample data, the significance of return on net assets, asset-liability ratio, PITI, equity concentration and other factors was not found in this sample data. On the other hand, the overall level of envi