医药行业环境会计信息披露与企业价值相关性研究.docxVIP

PAGE \* MERGEFORMAT 1 PAGE \* MERGEFORMAT 1 医药业环境会计信息披露与企业价值的相关性研究 摘要：现在经济的不断发展，环境污染也越来越严重，其中医药业的环境污染也是越来越严重，它们带来的环境污染也越来越受到人们的重视，人们更加注重环境会计信息披露与企业价值的相关性研究的呼声越是越来高，但是很多企业不愿意披露企业会计信息披露，这样会增加企业的负担和影响企业的价值。面对这样的情况下，为了能更好的研究医药企业环境会计信息披露与企业价值的相关性，本文选取了医药行业的48家公司2011年-2014年的财务报告为研究对象，利用统计分析工具SPASS和EXCEL,进行了描述性统计和回归分析，来分析医药行业环境会计信息披露与企业价值之间的相关性进行实证分析。 关键词：环境会计信息披露；现状；影响因素 PAGE \* MERGEFORMAT 2 PAGE \* MERGEFORMAT 2 Pharmaceutical research of environmental accounting information disclosure and corporate value Abstract: Now the continuous development of economy, environmental pollution is becoming more and more serious, including medicine, environment pollution is more and more serious, which bring the environment pollution is becoming more and more get the attention of the people, people pay more attention to the research of environmental accounting information disclosure and corporate value for them to the more high, but a lot of enterprises are not willing to disclose accounting information disclosure, this will increase the burden and affect the enterprise value of the enterprise.In the face of such situation, in order to better study pharmaceutical enterprise environment accounting information disclosure and the correlation of enterprise value, this article selects the pharmaceutical industry of 48 companies in 2011-2014 financial report as the research object, using statistical analysis tools SPASS and EXCEL, has carried on the descriptive statistics and regression analysis, to analyze the industry environment accounting information disclosed the correlation between corporate value and the empirical analysis. Key words: environmental accounting information disclosure; The status quo. Factors affecting the PAGE \* MERGEFORMAT I PAGE \* MERGEFORMAT I 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc4033 1 绪论 PAGEREF _Toc4033 1 HYPERLINK \l _Toc31792 1.1研究背景及意义 PAGEREF _Toc31792 1 HYPERLINK \l _Toc21936 1.