我国上市公司碳排放信息披露影响因素研究——基于100家社会责任指数成分股的经验数据  

An Empirical Study on the Determinants of Carbon Information Disclosures in Listed Companies in China:Data from SSE Social Responsibility Index Constituent Stock

作　　者：崔也光[1] 马仙[1] 

机构地区：[1]首都经济贸易大学会计学院,北京100026

出　　处：《中央财经大学学报》2014年第6期45-51,共7页Journal of Central University of Finance & Economics

基　　金：2010年教育部人文社会科学研究项目(项目编号:10YJA630022)

摘　　要：笔者选取上证社会责任指数成分股为样本,对我国上市公司碳排放信息披露的公司规模、盈利能力、负债水平、公司成长、行业性质和境外上市等影响因素进行研究。实证分析的结果可以为政府部门制定相关法律法规提供根据,更好引导企业进行碳排放信息披露。研究结果发现:公司成长、行业性质及境外上市与碳排放信息披露水平具有显著的相关性。Abstract： This paper regarding trust beneficiary interests as the core, classify trust tax in accordance with trust vested interests, propose principles of tax levy as following： self-interest trust according to the investment income, Non-self-benefit trust in accordance with the gift or bequest, meanwhile propose tax collection methods during management process by comparing status changes at the establishment and liquidation of the trust property. Rely on existing technology systems, trust taxation scheme designed in paper is feasible.

关 键 词：上证社会责任指数 碳排放信息披露 影响因素 

分 类 号：F235.99[经济管理—会计学]