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论文编号：	2377
作者编号：	2120082078
上传时间：	2010/6/9 21:54:50
中文题目：	循环经济背景下环境会计信息披露现状和影响因素研究
英文题目：	Study on the Current Situation and Affecting Factors of Environmental Accounting Information Disclosure under the Circular Economy
指导老师：	孙广平
中文关键字：	循环经济，环境会计，环境会计信息披露，影响因素
英文关键字：	Circular Economy,environmental accounting,environmental accounting information disclosure,ffecting factors
中文摘要：	随着人类社会生产和经济活动的不断扩张，全球资源和自然环境受到了严重的破坏，环境问题成为全世界共同关注的话题。走可持续发展道路是全世界的共同选择。中国一直致力于可持续发展的推行和实践。近年来，我国政府相继出台了一系列有关保护环境、实施可持续发展的法律法规和政策性文件，引导全社会共同参与到可持续发展的进程。《循环经济促进法》的颁布，标志着我国可持续发展道路上了一个新台阶。企业作为社会经济活动的主体，承担着环保节能、促进循环经济的重要责任。在这样的背景下，越来越多的企业公布与企业生产经营活动相关的环境信息，引发了学界对环境会计信息披露的关注。 环境会计信息作为研究环境会计的切入点，已经成为众多学者的研究焦点。它既有助于政府进行宏观管理，也能帮助公司更好的经营管理。我国的环境会计信息披露发展处于初级阶段，总体披露质量不高。近年来相关政策出台推动了环境会计信息披露的发展。在这样的背景下，研究我国上市公司环境会计信息披露的新动态具有重要的现实意义。本文在循环经济和环境会计相关的理论基础上，对我国环境会计信息的披露现状进行了分析，并通过构建多元回归模型对环境会计信息披露的影响因素进行实证研究。最后提出了相关政策性建议。 本文主要分为五个部分。第一部分首先介绍在循环经济的背景下，环境信息披露的研究意义和目的，然后对国内外有关环境信息披露的研究做出系统回顾和总结，提出全文总体思路。第二部分介绍了本文研究的理论基础，包括可持续发展理论，循环经济理论，信号理论、受托责任理论、决策有用论；第三部分分别从我国环境会计信息披露制度、内容和方式分析我国环境会计信息披露现状。第四部分对我国上市公司环境会计信息披露的影响因素进行实证研究。本文选取深圳证交所2006年至2008年的上市公司作为样本，从公司个体特征和公司治理两方面考察环境会计信息披露影响因素，利用线性回归方法进行实证研究。研究发现，上市公司规模、盈利水平、行业性质、控股股东性质和高管持股比例是影响环境会计信息披露水平的重要因素。第五部分首先对本文的研究结果进行分析，进而提出对我国上市公司环境会计信息披露的政策性建议。
英文摘要：	With the expanding of social production and economic activities, global resources and environment has been seriously destroyed. Environmental problem has becoming a common topic concerned by people all over the world. For the future of all mankind, Sustainable Development should be the only one choice for the people of the world. As a big developing country, China has always committed in promoting and practicing of Sustainable Development. In recent years, the Government has published a number of series of laws, regulations and policy on the environment protection and Sustainable Development to guide the whole society to participate in the process of Sustainable Development. The Promulgation of "Circular Economy Promotion Law" means the path of sustainable development to a new level. Enterprises, as the main part of socio-economic activities, undertake an important responsibility to protect the environment, conserve resources and promote recycling economy. Under the influences of policies and public demand, more and more enterprises begin to disclose the environmental information related to the business activities, which led common concerns to environment accounting information on the academic. Environmental accounting information is the starting point of environmental accounting, which has become a focus of many kinds of research. Not only it is good for macroeconomic management, but also helps companies with better management. In China, environmental accounting information disclosure has just started, related theoretical research and policy is not very mature, the overall quality is not very high. In recent years, some policies in the field of environment protection have been published, promoting the development of environmental accounting information disclosure. In this context, the study of listed companies’ environmental accounting information disclosure has important practical significance. On the basis of the relevant theoretical in Circular Economy and environmental accounting, this dissertation makes a systematic analysis on the current situation of overall environmental accounting information disclosure in our country. By constructing multiple regression model, it studied some influential factors to environmental accounting information disclosure. Finally, some policy recommendations. The dissertation is divided into five parts. The first part introduces the meaning and purpose of the study in environmental accounting information disclosure under the circular economy, then reviews the domestic and international environmental information disclosure study and summarizes the general idea of the whole article. The second part introduces the theoretical basis of this study, including sustainable development theory, Circular Economy, Signaling theory, Accountability concept, Decision Usefulness theory; the third part analyzes the current environmental accounting disclosure situation in our country from three aspects: disclosure system, content and form. The fourth part makes an empirical study about the factors that can affect the environmental accounting information disclosure. By constructing multiple linear regression model, listed companies of Shenzhen Stock Exchange in 2006-2008 years are chosen as the sample to search for the impact factors to the environmental accounting information. The result found that the size of listed companies, profitability, industry nature, the nature of the controlling shareholder and executive equity ratio is the level of environmental accounting information important factor. The fifth part of the dissertation makes an analysis of the results of the whole study, and then put forward some policy recommendations to our listed companies’ environmental accounting information disclosure.
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