政企关系、地方政府环境规制差异与环境信息选择性披露——基于重污染上市公司经验证据  

The Relationship between Government and Enterprises, the Local Government Environmental Regulation Differences and the Environment Information Selective Disclosure——Based on the Empirical Evidence of Heavy Pollution Listing Corporation

作　　者：程娜[1] 姚圣[1,2] 刘雪梅[1] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221116 [2]中国矿业大学环境科学与工程博士后流动站,江苏徐州221116

出　　处：《经济与管理》2015年第1期74-81,共8页Economy and Management

基　　金：国家自然科学基金青年资助项目(71102163);中国博士后特别资助项目(2012T50502);中国博士后科学基金面上资助项目(2011M500977)

摘　　要：基于部门利益理论与印象管理理论,研究政企关系、地方政府环境规制等因素对环境信息披露的影响。通过对1 391家重污染行业上市公司2010—2011年数据实证研究发现,政企关系与环境信息披露成负向相关关系;在政企关系作用下,地方政府环境规制不但没有起到相应的规制作用,反而降低了企业环境信息的披露质量;政企关系削弱了地方政府环境规制对企业环境信息披露的显著性与时间性,但是对于量化性并没有起到削弱作用。Based on the department interests theory and impression management theory the author researches on the influence of the relationship between government and enterprises, the local government, environmental regulation and other factors on the environmental information disclosure. Through the 1391 heavily polluting industries listing Corporation from 2010 to 2011 data empirical study, which found that the relationship between government and enterprise and the disclosure of environmental information is negative correlation; In the relationship between government and enterprises under the action of local government environmental regulation, it did not play a regulatory role of the corresponding, but reduce the enterprise environment information disclosure quality; government relationship weakens the local government environmental regulation the significance of the enterprise environment information disclosure and timeliness, but not to weaken the role of quantify.

关 键 词：政企关系 环境规制 信息披露 选择性 

分 类 号：F123.15[经济管理—世界经济] X32[环境科学与工程—环境工程]