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论文编号：	6326
作者编号：	2120122524
上传时间：	2014/6/8 9:18:32
中文题目：	政治关联与环境信息披露：政府补助的中介作用
英文题目：	Political Connection and Environmental Disclosure with Government Subsidies as Mediator
指导老师：	林润辉
中文关键字：	政治关联；环境信息披露；政府补助
英文关键字：	Political Connection Environmental Disclosure Government Subsidy
中文摘要：	据中国气象局发布的《2013年中国气象公报》显示，2013年中国平均霾日数36天，较常年偏多27天，创52年来最多，其中，江苏、安徽、浙江、河南、河北、北京、天津等地的部分地区霾日数超过100天。漫天雾霾一次次敲响治理环境的警钟。而环境信息披露是环境治理的先决条件。因此，研究企业环境信息披露的动机具有极其重要的现实意义。现有欧美学者的研究强调法律规范和监管条例对于环境信息披露的重要影响，但是都忽视非正式机制的作用。因此，本文以政治关联这一非正式机制为切入点，研究政治关联对于环境信息披露的影响。 本文以A股重污染行业披露了环境信息的民营企业为样本，以资源依赖理论为主要研究视角，对政治关联对民营企业环境信息披露行为的影响以及政府补助在中间所起的作用进行了理论分析与实证检验。 实证研究证实民营企业的政治关联能够提高企业的环境信息披露水平，政府补助在中间起着部分中介作用。本文的主要贡献在于揭示了重污染行业的民营企业主动披露环境信息是一种自利行为，本质上是从政府手中获取资源，这拓展了环境信息披露影响因素的研究视角，为推动企业披露环境信息提供了理论参考。此外，本文还深化了对政治关联的认识——政治关联的本质在于政府与企业之间的非正式联结，为政府与企业的利益交换提供了通道，政治关联能否发挥作用取决于政府能否提供民营企业所需的资源。本文的研究成果为环境治理和优化政企关系提供了参考。
英文摘要：	According to the weather report of 2013, the average haze days have reached 36, which is the longest during 52 years. The worse environment is constantly reminding us of the importance of environmental governance. As we all know, environmental disclosure is the base for environmental governance. As a result, it’s essential to look into the motion of environmental disclosure. Political connection, as an informal mechanism between government and enterprise, has become a hot issue for research. Recent studies have shown that private enterprises took more social responsibilities as a result of political connections. Environmental protection has become an important part of social responsibilities for companies. So I wonder if political connection will affect environmental disclosure, which is the theme of this article. As a result, the article analyze whether political connection has an effect on environmental disclosure and how the influence happens, based on theory and a sample of private enterprises in heavy pollution industry. The research discovered that political connection can promote environmental disclosure while government subsidies is mediator. The results indicate that environmental disclosure of private companies is a self-interest behavior and they just want to gain more resource from government. Besides the article has shed light on the essence of political connection, serving as the informal connection between government and enterprise and channel to exchange. This article may provide some useful meaning for environmental governance and optimizing government-enterprise relationship.
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