公司外部监督与内部治理对其环境信息披露水平的影响-会计学专业论文.docx

摘要 摘要 IV IV showed that government regulation and legal norms as the representative of the external pressure would have a significant role in promoting the companys environmental disclosure level. In terms of corporate internal governance factors, the state-owned listed company and the corporate which have more supervisors will tend to have a higher level of environmental disclosure. Positive test results verify the theoretical analysis basically carried out in this paper. By studying both theoretical and empirical, I believe that the environment is a typical problem of externalities, which produces mainly due to the process of enterprise’s production and operation of resource consumption and pollution emissions, but the consequences of such behavior has become the problem which the whole society must face and solve. There is no doubt that an effective way to solve the problem of externalities mainly lays external governance, which is consistent with the conclusions of this article. We should as soon as possible to improve the relevant environmental legislation system and rules, strengthen government regulation, to eliminate security achievements, promote the economy narrow local protectionism, etc., at the same time we should further strengthen the company’s own awareness of environmental issues, and improve the internal environmental supervision, make environmental problems become the common goal of our national, social and enterprise. All about these are also the practical and theoretical significance of this paper. Key Words Environmental Disclosure; Government Regulation; Legal Norm; Corporate Governance 目录 目录 III III 目录 摘要 ABSTRACT 目录 HYPERLINK \l _bookmark0 第一章 引言 1 HYPERLINK \l _bookmark1 第一节 研究背景及意义 1 HYPERLINK \l _bookmark2 第二节 文献综述 2 HYPERLINK \l _bookmark3 一、国外研究现状 3 HYPERLINK \l _bookmark4 二、国内研究 6 HYPERLINK \l _bookmark5 三、文献述评 8 HYPERLINK \l _bookmark6 第三节 研究思路与方法 8 HYPERLINK \l _bookmark7 一、研究思路 8 HYPERLINK \l _bookmark8 二、研究方法 9 HYPERLINK