【作者】 张荣；

【导师】 张立达；

【作者基本信息】 山东大学 ， 会计硕士（专业学位）， 2018， 硕士

【摘要】 近几年来,企业环境污染问题频频见诸报端,相关部门和社会公众对此十分重视,而环境信息披露作为一种独立有效的控制手段,是可以通过市场和公众的相关反应对于污染源起到一定限制作用的。同时,追求利益最大化不再是企业的单一目标,越来越多的企业开始逐渐关注环境保护情况,披露有关环境信息。以信息经济学为基础的信号传播理论表明,关于环境的隐私信息掌控在企业手中,环境信息是当下评估企业价值的重要依据之一。因此,重视环境的企业将更加积极地披露环境信息,以便能够和环境表现不佳的上市公司拉开差距,提升自身的声誉。然而,在政治社会学中,根据合法性理论,上市公司期望通过披露环境信息,提升民众对该公司环境良好表现的印象,从而进行合法性的环境信息管理。盈余管理问题很长时间以来都是实务界和学术界关注的热点,种种会计造假现象既给我国证券市场带来了发展上的难题,也给投资者等利益相关方造成了难以挽回的危害。因此,有必要从多角度研究影响盈余管理的因素,约束和整治企业进行非法盈余管理等不良行为。但实际上,应计项目仅仅是盈余管理的一方面,而且空间相对比较小,手段比较单一,容易被发现。与之相比之下,真实盈余管理则主要通过对公司的经营活动时间或者结构进行改变以提高其当期的收益,更难被识别。并且从实践中可以观察得到,随着会计准则的持续完备和监管力度不断加强,应计盈余管理可操纵范围也在逐渐收缩,上市企业渐渐趋向参与真实的盈余管理。在这样的环境下,研究真实盈余管理就逐渐成为了一个具有迫切现实意义的研究议题。盈余管理与披露环境信息存在着一定的关系,公司治理对盈余管理与披露环1 境信息的这组关系的影响是本文着重研究的内容。目前,该研究这一方向的相关文献较少,本篇文章着眼于对现有文献等资料进行梳理,并以我国现在的具体国情为背景和相关数据做依据,针对我国环境信息披露与重污染上市公司盈余管理的关系以及公司治理起到的作用采用实证研究的方法,并得出结论,拓展企业披露信息的合规性和公司治理的相关研究,以此为我国公司治理研究的拓展以及环境信息披露制度的完善提出建议。更多还原

【Abstract】 In recent years,the frequent environmental pollution problems has aroused the public’s attention and the attention of relevant departments.Environmental information disclosure,as an independent and effective pollution control measure,can limit the sources of pollution by the reaction of the market and the public.While pursuing the maximization of profits,enterprises are also gradually paying attention to environmental protection and disclosing relevant environmental information.Theory of signal transmission based on information economics indicates that the enterprise owns private information about the environment,and environmental information has become an important basis for the evaluation of the enterprise value.Therefore,enterprises that value the environment are different from those that have poor environmental performance Enterprises,will actively disclose environmental information.And if based on the legitimacy theory in political sociology,it is manifested that the enterprise expects to disclose the environmental information to influence the public’s cognition of the environmental performance of the enterprise and conduct the legal environmental information management.The issue of earnings management has always been the focus of academia and practice.A series of financial frauds have caused serious harm to investors as well as severely affected the healthy development of China’s securities market.More and more scholars study the causes and influencing factors of corporate earnings management in an all-round and deep-going way from different angles and strive to prevent and restrain the company’s earnings management behavior.However,in fact,accruals are only one aspect of earnings management,and the space is relatively small,the means is relatively simpleand easy to be found.In contrast,real earnings management is more difficult to identify mainly by changing the timing or structure of the company’s operating activities in order to increase its current income.And from practice,we can see that with the constant improvement of accounting standards and strengthening supervision,the accrued earnings management space is gradually narrowing,and enterprises tend to be true earnings management.In this context,the study of real earnings management has gradually become a very realistic research topic.This paper focuses on whether the disclosure of environmental information is used as a compensation mechanism for earnings management and the impact of corporate gover nance on this compensation mechanism for companies with earnings management.This is a field of research not covered by previous scholars,based on the domestic and foreign literature on the basis of combing to China’s current national conditions as the background and relevant data based on empirical research methods to study China’s environmental information disclosure.This paper will focus on the relationship between earnings management and environmental information disclosure,and what role has corporate governance and external audit played,to put forward suggestions for the development of institutional investors and the improvement of environment information disclosure system in our country.更多还原