摘要随着我国经济的急剧发展，环境问题日趋显著，企业的发展也越来越多地与环境问题相联系。企业为了塑造美好的形象，满足利益相关者对信息的需求，逐渐注重环境会计信息的披露。本文应用线性回归来检验我国企业资本结构与环境会计信息披露的相关性。首先，以深市A股的55 家上市公司的 2012 年年报作为研究对象，采用国内外学者应用的披露指数来评价信息披露水平，并通过对上市公司年报的分析获得披露指数；然后，分析并提出企业资本结构与环境会计信息披露的相关性及假设；最后，利用SPSS软件中线性回归方法进行实证研究。研究发现:公司资本结构是影响环境会计信息披露的重要因素,其中总资产负债率和流动资产负债率都与环境会计信息披露呈显著的正相关关系，公司盈利能力、公司规模及流通股比例也与环境会计信息披露水平呈现微弱的相关性,而长期负债率、公司成长性、独立董事人数比例、国有股比例则对环境会计信息披露没有显著的影响。最后，结合我国企业环境会计信息披露的现状和研究结果，提出相关建议。24298
关键词 环境会计 信息披露 资本结构 资产负债率
毕业论文外文摘要
Title Environmental information disclosure level and corporate capital structure
Abstract
with the rapid development of economic,environmental issues become increasingly prominent,the development of enterprises were increasingly be linked to environmental issues. In order to safeguard their corporate image,to meet the needs of stakeholders,the enterprises was gradually disclose environmental accounting information.In this paper,multiple linear regression will used to examine the capital structure of listed companies and relevance of environmental accounting information disclosure. First, this study will choice the 2012 Annual Report of 50 listed companies in Shenzhen A shares as the research object, using the disclosure index which applicate by domestic and foreign scholars to evaluate information disclosure level,and through analysis of annual reports of listed companies to obtain disclosure index;then,it will analyze the propose corporate between capital structure and environmental accounting information disclosure and put forward the correlation assumptions;Finally,this paper will use statistical software SPSS in multiple linear regression methods for empirical research. The study found that the company's capital structure is an important factor in the impact of environmental accounting information disclosure,including total asset-liability ratio and liquidity ratio and they have significant positive correlation in environmental accounting information disclosure. the company's profitability,the proportion of company size,outstanding shares of the total share capital also appears weak correlation in environmental accounting information disclosure,while long-term debt ratio, business growth, the independent directors proportion are of no significant impact on the environmental accounting information disclosure. Finally, combining the current situation and results of listed companies in disclose environmental accounting information,give some suggestions.
Keywords: environmental accounting Information disclosure The capital structure
目 录
1 绪论1
1.1 研究背景1
1.2 研究方法及意义1
1.3 基本框架2
2 文献综述3
2.1 关于环境会计信息披露现状的研究 .3
2.2 关于环境会计信息披露的影响因素研究 .3
2.3 文献评述 .4
3 资本结构与环境会计信息披露水平的理论分析与假设提出6
3.1 资本结构的相关概念6
3.2 环境会计信息披露概述6
3.3 资本结构与环境会计信息披露水平相关性的理论基础8 企业资本结构与环境会计信息披露水平的相关性研究:http://www.youerw.com/kuaiji/lunwen_17748.html