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我国上市公司环境会计信息披露影响因素研究-基于重污染企业现代中国在经济高速发展的过程中，存在着一个不容忽视的问题，即为经济利益不惜牺牲生态环境。环境问题的层出不穷目前在我国已经受到了极大的关注，环境会计也应运而生。环境会计是一门评估环境绩效及环境活动对企业财务成果的新兴学科。人类为了追逐眼前利益却忽视了赖以生存的生态环境，最终会反馈到人们的身上。当人类发展赖以生存的自然物质基础被破坏，企业的经济利益最终会受到牵连。因此，企业开始逐渐意识到环境会计对企业发展的重要性。而本文要研究的环境会计的信息披露是环境会计中不容忽视的部分，企业环境会计信息披露的内容主要包括企业的排污费、环保设施的建设等，但是，多数企业对外披露的环境会计信息相对而言不够全面。本文希望通过研究影响环境会计信息披露的因素，得出如何加强企业环境会计信息披露水平的若干建议。25439
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关键词 环境会计 环境会计信息披露 总资产 净资产收益率
毕业论文外文摘要
Title Study on the influencing factors of environmental accounting information disclosure of China's listing Corporation
-Based on heavy polluting enterprises
Abstract
Modern China in the process of rapid economic development, there is a problem can not be ignored, namely the economic interests at the expense of the environment. Emerging environmental problems in China at present has been a great deal of attention, environmental accounting have emerged. Environmental accounting is an assessment of environmental performance and environmental activities on corporate financial results emerging discipline. Human beings in order to chase but they ignore the immediate survival of the ecological environment, people will eventually be fed back into the body. When natural material basis for the survival of human development is destroyed, the economic interests of enterprises will eventually be implicated. Therefore, companies began to realize the importance of environmental accounting for enterprise development. The disclosures herein to study environmental accounting environmental accounting should not be neglected part of the contents of corporate environmental accounting information disclosure mainly includes corporate sewage charges, and construction of environmental protection facilities, however, the majority of enterprises of environmental accounting information disclosed relative terms not comprehensive enough. This article hopes to factor environmental accounting information disclosure through impact studies drawn a number of recommendations on how to strengthen corporate environmental accounting information disclosure level.
Keywords environmental accounting information disclosure of environmental accounting net assets return rate of total assets
目 次
1 绪论 1
1.1 研究背景 1
1.2 研究意义 1
1.3 研究方法 1
1.4 研究思路 1
2 文献综述 3
2.1 公司特征对环境会计信息披露的影响 3
2.2 治理结构对环境会计信息披露的影响 3
2.3 经营状况对环境会计信息披露的影响 4
2.4 外部因素对环境会计信息披露的影响 5
3 实证研究 6
3.1 研究假设 6