摘 要
随着环境问题日益严峻，企业环境会计信息披露质量成为社会各界关注的焦点。本研究旨在探讨影响企业环境会计信息披露质量的因素，基于利益相关者理论和信息不对称理论，构建了包含企业规模、财务状况、行业属性、环境绩效、政府监管强度等多维度的影响因素体系。采用2015 - 2020年沪深两市A股上市公司为样本，运用多元线性回归分析方法进行实证检验。研究发现，企业规模与环境会计信息披露质量呈显著正相关关系，大型企业在环境信息披露方面更积极主动；财务状况良好有助于提高披露质量，表明企业有更多资源投入环境管理；重污染行业较非重污染行业披露水平更高，这与外界监督压力有关；环境绩效越佳的企业披露质量越高，体现其自我宣传需求；政府监管力度加大能有效提升整体披露质量。本研究创新地将多个因素纳入统一框架考察，并且从理论上丰富了环境会计信息披露质量影响因素的研究成果，在实践上为企业改善环境信息披露提供参考依据，对促进我国绿色经济发展具有重要意义。
关键词：企业环境会计信息披露质量 多元线性回归分析 利益相关者理论
Abstract
As environmental issues become increasingly severe, the quality of corporate environmental accounting information disclosure has become a focal point of public concern. This study aims to investigate the factors influencing the quality of corporate environmental accounting information disclosure. Based on stakeholder theory and information asymmetry theory, a multi-dimensional fr amework of influencing factors was constructed, encompassing firm size, financial condition, industry characteristics, environmental performance, and government regulatory intensity. Using a sample of firms listed on the Shanghai and Shenzhen stock exchanges from 2015 to 2020, this study employed multiple linear regression analysis for empirical testing. The findings indicate that firm size is significantly positively correlated with the quality of environmental accounting information disclosure, with larger firms being more proactive in environmental information disclosure. Good financial condition facilitates higher disclosure quality, suggesting that firms have more resources to invest in environmental management. Firms in heavily polluting industries exhibit higher levels of disclosure compared to those in non-polluting industries, which can be attributed to greater external supervisory pressure. Better environmental performance is associated with higher disclosure quality, reflecting firms' need for self-promotion. Increased government regulatory efforts effectively enhance overall disclosure quality. This study innovatively integrates multiple factors into a unified fr amework for examination and theoretically enriches the research on the determinants of environmental accounting information disclosure quality. Practically, it provides reference for firms to improve their environmental information disclosure and holds significant implications for promoting green economic development in China.
Keyword:Quality Of Corporate Environmental Accounting Information Disclosure Multiple Linear Regression Analysis Stakeholder Theory
目 录
引言 1
1企业环境会计信息披露质量的理论基础 1
1.1环境会计信息披露的概念界定 1
1.2环境会计信息披露的重要性分析 2
1.3国内外研究现状综述 2
2政策法规对披露质量的影响 3
2.1环境政策的导向作用 3
2.2法规要求与合规性分析 3
2.3政策执行力度的影响 4
3内部因素对披露质量的影响 4
3.1企业管理层的态度与决策 4
3.2企业规模与财务状况 5
3.3内部控制机制的有效性 5
4外部因素对披露质量的影响 6
4.1社会公众监督的作用 6
4.2媒体关注与舆论压力 7
4.3行业竞争态势的影响 7
结论 8
参考文献 9
致谢 10
