环境绩效、公司治理与公司价值的相关性研究——基于我国化工行业上市公司的实证分析-财务管理专业论文.docxVIP

PAGE PAGE IV 摘要 绩效与公司价值的共同改善。 关键字： 环境绩效；公司治理；公司价值 ABSTR ABSTRACT ABSTRACT With the rapid development of global economy , environmental issues are increasingly becoming prominent. Especially in recent years , more and more environmental incidents occur in China and thus become increasingly serious, which attracts the government ,consumers and enterprises‘attention. So, in the background of sustainable development , does improving enterprise environmental performance help to improve its value ? If so,what is the relationship between the above two ? If the performance depends on enterprise‘s attitude to the environment as well as management activities undertaken and achieved by managers, board and shareholders ,who directly affects the specific measures and the development direction , then how does the enterprise structure influence the enterprise value via environmental performance of it ? The three factors mentioned concern the improvement of the ecological environment, sustainable development of enterprise‘s economy, and internal corporate governance . This thesis first reviews the literature concerning the three factors research relation at home and abroad , combes the theoretical basis of environmental performance,including corporate social responsibility theory, environmental accounting theory ,the theory of sustainable development, infrastructure asymmetric information theory and agency theory , the value of the company s environmental performance impacting mechanism and so on , and lays a theoretical foundation. Secondly, the domestic and foreign environmental performance evaluation criteria and methods are also combed in order to provide a certain basis for the evaluation of environmental performance indicators . Then,Chinas chemical industry from the year 2010 to 2012 listed companies are selected as the research object , sewage charges , costs of energy consumption , environmental investment and environmental subsidies disclosed in the annual report bei