公司治理与环境信息披露——以我国国有企业2010年的经验为据  

Corporate Governance and Environmental Information Disclosure: A Study Based on Data of 2010 of Chinese State-owned Enterprise

作　　者：刘儒昞[1] 

机构地区：[1]广东湛江师范学院商学院,中国湛江524048

出　　处：《上海商学院学报》2012年第6期87-92,共6页Business Economic Review

摘　　要：国有企业在我国国民经济中起着重要的主导作用,加强国有企业环境信息披露能够起到很好的行为示范和方向引导作用。本文以2010年我国272家国有上市公司作为研究样本,对国有企业公司治理与环境信息披露质量之间的关系进行实证分析。结果显示:设立了战略委员会的企业环境信息披露质量更高,董事会规模、独立董事比例、股权集中度这三个指标与环境信息披露质量之间呈正相关关系,但不显著,董事长与总经理两职是否合一对环境信息披露质量不具有解释力。State-owned enterprises play an important role in China＇s national economy. It will make a good model for other enterprises for state-owned enterprises to strengthen environment information disclosure （EID）. This paper studies the relationship between corporate governance and the quality of EID based on data in 2010 concerning 272 star,owned listed corporations. The results show that while companies with strategy committees do better in EID, factors such as the size of the board, the proportion of independent directors and equity concentration have positive but no significant effects on EID quality and there is no significant impact of the duality of CEO and chairman on EID quality.

关 键 词：国有企业 环境信息披露 公司治理 

分 类 号：F276.1[经济管理—企业管理] F205[经济管理—国民经济]