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环境保护是我国社会与经济能否实现可持续发展的关键,而环境保护必须通过企业行为得到落实,因此分析企业环境保护的积极性是经济理论和实践的迫切命题.选取代表我国优质企业的上市公司,利用Probit模型对它们环境信息披露的现状和披露的积极性进行分析研究,得出了能够对上市公司的环境会计信息披露倾向构成显著性影响的三个主要因素,它们为是否获得ISO14000环境管理体系认证、主营业务利润增长率的高低和国有股在该公司资本结构中所占比例.所研究的是国内首个通过计量方法分析企业环境会计信息披露倾向的影响因素的论文,具有较大的理论指导意义.
Environmental protection is the key to the sustainable development of society and economy in our country, and the environmental protection must be implemented through enterprise behavior. Therefore, analyzing the enthusiasm of enterprises for environmental protection is an urgent proposition of economic theory and practice.Selecting the listed companies , Using the Probit model to analyze the status quo of their environmental information disclosure and disclosure enthusiasm, come to the three major factors that can have a significant impact on the disclosure tendency of environmental accounting information of listed companies, whether they obtain the ISO14000 Environmental Management System Certification, the profit growth rate of main business and the share of state-owned shares in the capital structure of the company.The study is the first paper that analyzes the influencing factors of corporate environmental accounting information disclosure tendencies through measurement methods, with a large theory Guiding significance.