中国优质企业环境会计信息披露决策研究

环境保护是我国社会与经济能否实现可持续发展的关键,而环境保护必须通过企业行为得到落实,因此分析企业环境保护的积极性是经济理论和实践的迫切命题.选取代表我国优质企业的上市公司,利用Probit模型对它们环境信息披露的现状和披露的积极性进行分析研究,得出了能够对上市公司的环境会计信息披露倾向构成显著性影响的三个主要因素,它们为是否获得ISO14000环境管理体系认证、主营业务利润增长率的高低和国有股在该公司资本结构中所占比例.所研究的是国内首个通过计量方法分析企业环境会计信息披露倾向的影响因素的论文,具有较大的理论指导意义.

Research on Disclosure of Enviromental Accounting Information of China's High Quality Enterprises

Environment protection is one of the key problems for sustainable development in our country and it should be carried out by companies.It is significant for economists to describe the enthusiasm of companies in protecting environment.In this paper,we choose some typical listed companies in Shanghai stock exchange to analyze their enthusiasm in protecting environment using the Probit model.The conclusion is that there are three factors determining the orientation of the companies to publicize their fiscal 1information in protecting environment.These are whether the company pass the 2attestation of ISO14000,the increasing rate of main operation,the proportion of national capital.This is the first research in China on the orientation of companies to publicize their fiscal information by econometrics.