煤炭行业环境会计信息披露实证研究

The Empirical Study on Environmental Accounting Information Disclosure of Coal Industry

简单介绍了环境会计信息披露在环境保护中的作用,分析了国内外研究现状。指出了当前国内煤炭行业环境会计信息披露存在的问题和不足,对34家煤炭上市公司2011—2014年年报整理出136个样本进行实证研究,探讨影响上市公司环境会计信息披露的因素,通过多元回归分析,归纳总结出影响煤炭行业会计信息披露的因素有:公司规模、盈利能力、收入能力、负债程度、社会责任报告书,并给出了解决相关问题的对策和建议。

The paper introduces the role of environmental accounting information disclosure in environmental protection,analyzes the research status quo at home and abroad about it,points out problems and the insufficiency of environmental accounting information disclosure in the current domestic coal industry. Based on the study of the environmental accounting disclosure of coal industry nationwide,according to 136 examples among 34 listed companies since 2011 to 2014,the factors around environmental accounting information disclosure on listed companies are discussed. Through multivariate regression analysis,the paper sums up such factors influencing the accounting information disclosure of coal industry as： the scale of company,profitability,earning capacity,the degree of debt and the CSR report.,and provides solutions and suggestions to solve the relevant problems.