论文部分内容阅读
随着我国市场化改革进一步加深,金融市场化取得了显著的成效,政府以信贷政策促进企业披露环境信息的理念初步形成,这在一定程度上会影响环境信息的披露。基于此,本文首先回顾了企业环境信息披露与债务融资相关性的研究现状,然后对目前的研究现状进行了总体评述,最后对环境信息披露与债务融资关系的研究进行了展望,期望能够为后续研究提供参考。
With the further deepening of the marketization reform in our country, the marketization of finance has achieved remarkable results. The government’s idea of promoting the disclosure of environmental information by credit policies has taken shape. This will to some extent affect the disclosure of environmental information. Based on this, this paper first reviews the current research status of the relationship between corporate environmental information disclosure and debt financing, and then gives an overall review of the current research status. Finally, the paper makes a prospect of the research on the relationship between environmental information disclosure and debt financing, Research for reference.