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在回顾国内外环境会计研究成果的基础上,从理论研究与实证分析两各方面入手,探究影响我国上市公司环境会计信息披露水平的显著性因素。选取我国沪、深两市中处于重污染行业的47家上市公司作为研究样本进行实证研究,发现我国上市公司的环境会计信息披露水平与公司规模和负债程度两个解释变量呈显著正相关的关系。结合理论和实证研究结果,得出相关结论:我国上市公司环境会计信息披露水平有待提高。提出相关的政策和建议:构建环境会计信息披露体系及其他相关合法的体系;建立和健全相关的法律和法规体系;进行独立的环境报告的编制;完善公司的治理结构,建立和健全相关体制;完善内部审计制度。
On the basis of reviewing the research results of environmental accounting both at home and abroad, this dissertation starts from two aspects of theoretical research and empirical analysis to explore the significant factors that affect the disclosure level of environmental accounting information of listed companies in our country. 47 listed companies in heavily polluting industries in Shanghai and Shenzhen are selected as research samples to conduct empirical research. It is found that the disclosure level of environmental accounting information of listed companies in China is significantly and positively correlated with the two explanatory variables of firm size and debt degree . Combined with the theoretical and empirical research results, the conclusion is drawn that the disclosure level of environmental accounting information of listed companies in our country needs to be improved. Put forward relevant policies and suggestions: establish environmental accounting information disclosure system and other relevant legal systems; establish and improve relevant laws and regulations system; compile independent environmental reports; improve the corporate governance structure and establish and improve related systems; Improve the internal audit system.