石化企业自然资源资产披露与企业风险控制能力关系研究

A Research on the Relationship between the Disclosure of Natural Resource Assets of Petrochemical Enterprises and Enterprise Risk Control Capability

近年来,随着环境的不断恶化,人们开始更加关注自然环境与资源保护问题,不可再生资源消耗量不算增加、消耗速度不断提高的问题也随之得到了更加广泛地关注,石油储量问题也就时常占据聚焦热点。主要通过研究石化企业自然资源资产披露能力与风险控制能力的关系。采集A股所有上市石化公司相关数据,运用统计学描述性分析以及实证分析的方法进行研究,得出了如下结论:一个企业的自然资源资产披露能力与其风险识别成正相关;一个企业的风险识别能力与其风险应对能力成正相关。

In recent years, people began to pay more attention to the natural environment and resource protection issueswith the continuous deterioration of the environment. Besides, the problem of the increasingconsumption of non-renewable resourcesand the increasingconsumption rate has also received more extensive attention, and the oil reserve issues also often occupied the focus. This paper used the statistical descriptive analysis and empirical analysis to study the relationship between the ability to disclose natural resources assets and the ability to control risks in petrochemical companies, by collecting therelevant data of all listed petrochemical companies in A shares. The results showed that a company’s ability to disclose natural resources assets is positively related to its risk identification, and its risk identification ability is positively related to its risk response ability.