【作者】 王丹；

【导师】 岳上植；

【作者基本信息】 东北林业大学 ， 会计学， 2014， 硕士

【摘要】 随着我国经济的迅速发展,资源匮乏、环境破坏问题日益严峻,环境保护刻不容缓。企业作为国民经济生活中的重要组成部分,其对环境会计信息的披露逐渐变得更为必要和重要。企业对环境会计信息进行披露可以体现其环境责任的履行情况,这样做既是满足企业利益相关者对环境会计信息需求的内在要求,也可以减少企业内外部信息的不对称、降低代理成本、树立其环保形象,最终提高企业的绩效。公司治理结构作为旨在提高企业经营效益的一种制度安排,可以通过对其优化来加强对管理层披露环境会计信息行为的监管力度,使之可能成为影响企业对于环境会计信息的披露的因素之一。因此本文研究的内容就是验证我国重污染行业上市公司的环境会计信息披露与公司治理结构之间的相关性,在通过实证研究弄清二者之间的关系后,由得出的实证结论为出发点从完善公司治理结构的角度提出促进企业的环境会计信息披露的政策建议。本文回顾和总结了学术界对环境会计信息披露的研究成果,在此基础之上,本文以100家重污染行业上市公司2012年度的数据为研究样本,以企业环境会计信息披露为自变量,以公司治理结构为因变量,以公司规模、财务杠杆和盈利能力为控制变量,构建多元线性回归模型。之后本文对因变量环境会计信息披露进行了描述性统计结果分析、对变量之间进行了相关性分析、对模型进行了多元回归结果分析。通过以上实证研究本文发现：我国重污染行业上市公司在环境会计信息披露数量上差异较大,同样的,不同重污染行业的上市公司平均披露的环境会计信息数量仍差异较大,单独披露社会责任报告或环境报告书的重污染行业上市公司比只在年报中披露环境会计信息的重污染行业上市公司明显披露更多的环境会计信息;针对3个控制变量,公司规模和盈利能力被证实与环境会计信息披露数量正相关,而财务杠杆却不是影响我国重污染行业环境会计信息披露的因素；针对环境会计信息披露与公司治理结构的关系,我国重污染上市公司的环境会计信息披露数量被证实与独立董事比例呈正相关、与监事会规模呈正相关,而公司治理结构中的董事长与总经理是否两职分离、高管学历高低则不是影响我国重污染行业上市公司环境会计信息披露的因素。鉴于实证研究得出的结论,本文提出了4条政策建议,分别是环境保护总局应逐渐强制重污染行业上市公司发布环境报告书、债权人应重视重污染行业上市公司的环保信息、重污染行业上市公司应通过提高其独立董事比例和监事会规模来优化公司治理结构,最终达到推动环境会计信息披露的目的。更多还原

【Abstract】 With the rapid development of China’s economy, environmental problems become more and more serious. As an important participant in national economic life, enterprises’disclosure of the environmental accounting information is becoming more and more important. The environmental accounting information embodies the fulfillment of environmental responsibility of the enterprise, which can satisfy the need of enterprises’stakeholders. And it is an effective way to alleviate the information asymmetry between the internal and external, reduce the agency cost, establish an environmental friendly corporate image and improve enterprises’performance. Besides, the corporate governance structure is an institutional arrangement which aims to improve the performance of the enterprise, and it can influence the environmental accounting information disclosure through strengthening the supervision of top mangers’behaviors. This paper is taken to find out the correlation of the environmental accounting information disclosure and corporate governance structure. The conclusions of this paper are very meaningful, which can guide us how to promote the environmental accounting information disclosure through the optimization of corporate governance structure.After summing up the academic research achievements about environmental accounting information disclosure, four independent variables and three control variables are selected,100heavy pollution industry listed companies are taken as the study samples. Then a multiple linear regression model is applied to analyze how the different parts of corporate governance structure affect the enterprises’disclosure of the environmental accounting information. Through the empirical study, some conclusions are found as follows:in China, the quantity of different heavy pollution industry listed companies’disclosure of the environmental accounting information are very differently, and for different heavy industries, the average quantity of the enterprises’disclosure of the environmental accounting information are also very differently; for the three control variables, corporate size and profitability are the influencing factors of enterprises’environmental accounting disclosure, however, financial leverage is not; heavy pollution industry listed companies’environmental accounting information disclosure has positive correlations with the proportion of independent directors and the size of the board of supervisors, however, chairman of the board concurrently general manager and executives’educational level have no significant influences on it. Based on the conclusions of the empirical study, four following suggestions are put forward:forcing the heavy pollution industry listed companies about the disclosure of Environmental Report; appealing creditors to attach importance to the disclosure of the environmental accounting information; increasing the proportion of independent directors; increasing the size of the board of supervisors. With these suggestions, we expect the level of the environmental accounting information disclosure can be improved.更多还原