摘要随着我国资本市场的不断开放，合格境外机构投资者（QFII）给我国带来大量的海外 增量资金的同时，也带来了全新的投资和公司治理理念。而另一方面，经济发展所面临的 自然资源枯竭和环境日益恶化问题使得环境会计这一新兴的学科日益受到关注，企业的环 境会计信息也成为企业信息披露的重要组成部分。QFII 作为上市公司股东，必然对环境会 计信息披露十分关注。基于上述原因，论文在理论分析的基础上收集上市公司相关数据， 通过构建统计模型，运用统计软件对 QFII 持股和企业环境会计信息披露的相关性进行实证 研究。研究结果表明，QFII 持股的存在与环境会计信息披露呈正相关，同时持股比例与环 境会计信息披露也呈显著相关。79053

毕业论文关键词 QFII 持股 环境会计 信息披露 相关性

Title Study on the correlation between shareholding ratios of QFII and environmental accounting information disclosure

Abstract With the opening of China’s capital market, Qualified Foreign Institutional Investors(QFII) brings not only massive overseas funds but also advanced theories of investment and corporate governance。 Meanwhile, natural resource exhaustion and environmental deterioration which the development of economy is facing bring more attention to the growing subject, environmental accounting。 Therefore, environmental accounting information has become an important part of information disclosure。 As part of the shareholders of listed companies, QFII must pay great attention to the quality of information disclosure。 Thus, this paper collect relevant data based on theoretical analysis and conduct empirical research on the correlation between shareholding ratios of QFII and environmental accounting information disclosure by statistical  model。 Results shows that the existence of QFII and the environmental accounting information disclosure are remarkably correlative。 Meanwhile, the shareholding ratios of QFII and the environmental accounting information disclosure also shows a positive correlation。

Keywords QFII shareholding ratios environmental accounting information disclosure correlation

本 科 毕 业 论   文 第 I 页

目 次

1 绪论 1

1。1 研究背景及意义 1

1。2 研究内容与方法 2

2 理论概述 4

2。1 相关概念 4

2。2 理论基础 5

2。3 国内外文献回顾 6

3 QFII 持股与环境会计信息披露相关性理论分析及研究假设 9

3。1 QFII 影响环境会计信息披露的动机 9

3。2 QFII 影响环境会计信息披露的作用机制