【作者】 张梅；

【导师】 王美； 伊勇；

【作者基本信息】 山东农业大学 ， 会计（专业学位）， 2025， 硕士

【副题名】以博汇纸业为例

【摘要】 当前,全球环境正经历严峻考验,2020年我国提出力争于2030年前“碳达峰”,并争取在2060年前达到“碳中和”状态,随着“双碳”目标的提出,标志着我国将加大环境保护和能源转型的力度。如今,中国稳居全球造纸生产及消费榜首,而造纸业作为能源消耗密集且环境污染较为严重的行业之一,在全球产业体系中占据着特殊地位。造纸企业在生产过程中涉及大量的水资源消耗、化学品使用及污染物排放,严重影响生态环境,属于我国重点环境监管对象。环境会计信息披露质量是评估企业绿色可持续发展的重要工具,它能够展示企业在履行环境责任方面的投入与成果,帮助企业识别和评估潜在的环境风险,同时也能向公众展示其环境保护的社会形象和良好声誉。然而,上市企业在追求财务收益的过程中,往往容易忽视环保责任和环境会计信息披露,通过研究造纸业环境会计信息披露情况,可以强化上市公司对环境责任的认识,同时缓解行业污染问题、推动绿色转型,助力我国“双碳”目标的实现。本文选取了2014至2023年间在沪深上市的40家A股造纸企业作为研究对象,通过对40家企业环境会计信息进行综合评价,得出环境会计信息披露指数。研究公司治理结构对企业环境会计信息披露质量的影响,这也是建立在可持续发展理论、利益相关者理论、企业社会责任理论以及信息不对称理论等相关理论基础之上的,为了构建理论假设,考虑公司治理结构中的股权集中度、独立董事比例、监事会规模这三个关键的影响因素,建立了环境会计信息披露的影响因素理论模型,然后使用stata计量软件进行了实证研究。研究表明:(1)独立董事比例与股权集中度都有助于提升环境会计信息披露质量;(2)监事会规模对环境会计信息披露质量的影响不明显。最后选取造纸行业中具有代表性的企业山东博汇纸业股份有限公司作为案例企业,研究其公司治理结构和环境会计信息披露质量的关系,印证公司治理结构对环境会计信息披露质量的影响作用,对造纸企业如何规范内部治理结构、提升环境会计信息披露质量,政府及监管机构如何加强企业监管等方面提出相应的对策建议。更多还原

【Abstract】 At present,the global environment is undergoing severe tests,in 2020,General Secretary Xi proposed that China strive to“peak carbon”by 2030,and strive to achieve“carbon neutral”status by 2060,with the“dual carbon”goal put forward,marking China’s efforts to increase environmental protection and energy transformation.With the“dual-carbon”goal,it signifies that China will increase its efforts in environmental protection and energy transformation.Today,China ranks first in global paper production and consumption,and the paper industry,as one of the more energy-intensive and environmentally polluting industries,occupies a special position in the global industrial system.In the production process,paper enterprises involve a large amount of water consumption,chemical use and pollutant emissions,which seriously affects the ecological environment and belongs to China’s key environmental regulatory objects.The quality of environmental accounting disclosure is an important tool for assessing the green and sustainable development of an enterprise,which can demonstrate the enterprise’s inputs and achievements in fulfilling its environmental responsibilities,help the enterprise to identify and assess potential environmental risks,and at the same time,demonstrate to the public its social image and good reputation in environmental protection.However,in the process of pursuing financial returns,listed companies often tend to neglect their environmental responsibilities and environmental accounting disclosure.By studying the environmental accounting disclosure in the paper industry,we can strengthen listed companies’understanding of their environmental responsibilities,alleviate the industry’s pollution problems,promote green transformation,and help China’s“dual-carbon”goal to be realized.This paper selects the period from 2014 to 2023 for the environmental accounting disclosure in the paper industry.This paper selects 40 A-share paper companies listed in Shanghai and Shenzhen from 2014 to 2023 as the research object,and evaluates the quality of environmental accounting information disclosure through comprehensive evaluation of the environmental accounting information of the 40 companies.To study how the corporate governance structure can affect the quality of corporate environmental accounting information disclosure,which is based on relevant theories such as the sustainable development theory,the stakeholder theory,the corporate social responsibility theory,and the information asymmetry theory,in order to construct the theoretical assumptions,the three key influencing factors in the corporate governance structure of the shareholding concentration,the proportion of independent directors,and the size of the supervisory board are taken into consideration,and the environmental theoretical model of the influencing factors of accounting information disclosure,and then conducted an empirical study using stata measurement software.The study shows that(1)both the proportion of independent directors and equity concentration contribute to the quality of environmental accounting disclosure;and(2)the size of the supervisory board does not have a significant effect on the quality of environmental accounting disclosure.Finally,Shandong Bohui Paper Industry Co.,Ltd.is selected as a representative enterprise in the paper industry as a case study enterprise to study its environmental accounting disclosure and corporate governance structure,to prove the influence of corporate governance structure on environmental accounting disclosure,and to put forward corresponding countermeasures on how to standardize the internal governance structure of paper enterprises,to improve the quality of environmental accounting disclosure,and how to strengthen the supervision of enterprises by the government and the supervisory authority.It also suggests corresponding countermeasures on how paper enterprises can standardize their internal governance structure and improve the quality of environmental accounting disclosure,and how governments and regulatory agencies can strengthen corporate supervision.更多还原