辽宁省上市公司环境会计信息披露实证研究

Empirical Study on Environmental Accounting Information Disclosure of Listed Companies in Liaoning Province

随着经济的不断发展,人类对资源的索取不断加剧,环境持续恶劣,环境污染和生态失衡等问题日益凸显。而上市公司对环境会计信息披露不完善,值得引起人们的关注。文章选取了辽宁省10个上市公司作为样本,根据这些上市公司所披露的会计信息,进行了多元回归分析。研究结果表明,资产总额、负债程度和公司治理结构的完整性对上市公司环境信息披露有显著影响。此外,文章对上市公司治理提出了建议,以期能够帮助完善我国上市公司环境会计信息披露体系。

With the continuous development of economy,human's demand for resources is increasingly intensified,the environment continues to be poor,environmental pollution,ecological imbalance and other problems are increasingly prominent.However,the listed companies are not perfect in the disclosure of environmental accounting information,which deserves people's attention.This paper selects the samples of 10 listed companies in Liaoning Province,and carries out multiple regression analysis according to the accounting information disclosed by these listed companies.The results show that the total assets,indebtedness and the integrity of corporate governance structure have a significant impact on the environmental accounting information disclosure of listed companies.In addition,the article puts forward some suggestions on the governance of listed companies,hoping to give a help for improving the system of environmental accounting information disclosure of listed companies in China.