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摘要 现如今，环境污染状况越来越严重，人们对环境问题越来越关注，政府也提出了科学发展观，提倡节能减排并积极推行这一观念。与此同时，企业的利益相关者也将更多的目光投入到企业的环境信息中，因此加快对环境会计信息披露的研究具有十分深远的意义。本文选取了在上交所和深交所上市的 44家钢铁行业上市公司作为研究对象，运用实证分析法，并构建回归模型，对可能影响上市公司环境会计信息披露水平的因素进行分析，并指出信息披露中存在的问题，最后提出完善我国钢铁行业上市公司环境会计信息披露的对策。 58922
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毕业论文关键词: 上市公司；环境会计信息披露；影响因素；钢铁行业
The Research to the Influential Factors of the Listed Company Environment Accounting Information Disclosure Abstract Nowadays, environment pollution is more and more serious, people also more and more attention to environment issue, the government has put forward the concept of scientific development, to promote and actively promote the concept of energy saving and emission reduction .At the same time, the enterprise stakeholders will also be more attention into the enterprise environmental information, Therefore, speeding up the research of environmental accounting information disclosure has the very profound significance. This article selects the 44 in the Shanghai stock exchange and Shenzhen stock exchange listed steel companies as the research object, using the empirical analysis, the possible factors influencing the environmental accounting information disclosure level of iron and steel industry is analyzed, and builds the regression model, the environmental accounting information disclosure level influence factors of the empirical analysis, points out the problems existing in the environmental accounting information disclosure, and finally put forward the perfect our country iron and steel industry countermeasures of environmental accounting information disclosure of listed companies.
Key words: Iron and steel industry; environmental accounting; information disclosure; influencing factors
目 录
0 引言 . 1
1 环境会计信息理论概述 . 1
1.1 环境会计的相关概念界定 ... 1
1.2 环境会计信息披露的意义 ... 2
1.3 环境会计信息披露的要求 ... 3
1.3.1 重要性原则 3
1.3.2 强制性原则 3
1.3.3 一致性原则 4
2 上市公司环境会计信息披露现状分析 . 4
2.1 样本来源 ... 4
2.2 环境会计信息披露的方式和比例 ... 4
2.3 环境会计信息披露的内容 ... 5
3 影响环境会计信息披露的因素及研究 . 6
3.1 研究假设 ... 6
3.1.1 公司规模 6
3.1.2 盈利能力 6
3.1.3 普通股比例 6
3.1.4 股权集中度 6
3.1.5 监事会人员情况 7