期刊论文

Empirical Research on the Influencing Factors of Environmental Accounting Information Disclosure Based on a sample of 100 listed companies in the smelting industry

中文

中南林业科技大学学报(社会科学版)

1673-9272

2017

11

3

21-27

10.14067/j.cnki.1673-9272.2017.03.004

国家社科基金一般项目“我国企业碳会计制度设计与运营机制研究”（13BGL043）；

本校为第一机构

运用实证分析方法,以中国100家冶炼行业上市公司为研究样本,并以会计信息披露情况作为评价指标,选取公司的整体规模大小、债务偿还情况、公司的盈利情况、控股性质以及流通股比例为自变量,分析上述因素对环境会计信息披露的影响。研究表明,公司整体规模大小、盈利情况等对评价指标的影响呈正相关,与资产负债率大小无关。最后,就如何提高中国环境会计信息披露水平提出了统一规范的环境会计信息披露标准、具体指标及具体建议。

Takes the empirical analysis method, select 100 listed companies in the smelting industry, the disclosure of accounting information as an evaluation indexes, selection of the company＇ s overall size, debt repayment, the company＇ s profitability, holding property and the proportion of tradable shares as the independent variable, analysis of the impact of these factors on the environmental accounting information disclosure. The results show that the overall size and profitability of the company have a positive correlation with the evaluation in...