旅游企业环境会计信息披露水平影响因素研究

Research on Factors of Environmental Accounting Information Disclosure of Listed Tourism Companies

基于依托环境资源创利而又轻视环境建设投资的客观实际,采用归纳总结、判断推理和回归分析等方法,选取在沪深两市上市的旅游企业,以近两年数据为研究样本,对影响环境会计信息披露水平的因素进行了实证研究。结果显示,环境总资产规模、环保经费投资率和发展潜力是对信息披露水平有显著影响的因素,而独立董事比例、负债程度和董事长与总经理兼职等三个因素对信息披露水平没有显著影响。依据上述研究结果,对其凸显的旅游行业问题进行分析并提出了完善建议。

The environmental resources can create profit and neglect the objective reality of environment construction investment. Using the generalizations,judgment reasoning and regression analysis methods,this article selected recently two years resource of some listed tourism companies as sample in Shanghai and Shenzhen stock market,and studied information disclosure factors of environmental accounting. The result showed that the total assets of the environment, environmental protection funds investment rate and the ability of development had the significant effect on the level of information disclosure, independent directors, and the financial directors,part-time chair and general manager had not important influence. Based on the above study,this article analyzed the highlighted problems of tourism and provided the perfect suggestions.