上市公司环境会计信息披露的影响因素识别研究——基于陕西省上市公司的实证分析

Research on Identifying Influencing Factors of the Information Disclosure of the Environment Accounting of the Listed Companies——An Empirical Analysis of Listed Companies in Shaanxi Province

陕西省经济在近几年取得了快速的增长,但是环境污染问题却越来越突出,社会公众越发重视陕西上市公司的环境会计信息的披露。目前企业在环境会计信息披露方面还存在很多问题,提高公司环境会计信息披露水平是治理环境的主要举措。通过实证分析发现陕西省上市公司环境披露水平的影响因素主要是盈利能力、企业规模、行业差异、流通股比例和社会监督水平,并且其中的企业规模、行业差异和社会监督水平对其影响是显著性的,盈利能力对其影响是不显著的。上市公司应提升企业的盈利能力,扩大规模,提高流通股比例和社会监督水平,进而提高环境会计信息披露的水平,为陕西省的环境保护作出应有的贡献。

In recent years,with rapid economic growth in Shaanxi province,the issue of environmental pollution is becoming more and more serious,so the public increasingly attaches importance to the information disclosure of the environment accounting of the listed companies in Shaanxi province. But at present there are many problems in the information disclosure of the environment ac-counting ,therefore improving the level of the corporate disclosing information is the main measure of governance on environment. It can be found that,through the empirical analysis,the major influencing factors of the information disclosure include profitability, business scale,industry difference,the proportion of tradable shares and the level of social supervision. Among these factors, busi-ness scale,industry difference and the level of social supervision have great impact while profitability is not significant. So the listed companies should improve their abilities to make profit,expand business scale,increase the proportion of tradable shares and en-hance the level of social supervision so as to further boost the level of disclosing information to make contribution to the environmen-tal protection of Shaanxi province.