区域对企业碳信息披露水平的影响研究  

Research on the Influence of Regions on Enterprise Carbon Information Disclosure

作　　者：杨惠贤[1] 郑肇侠 YANG Huixian ZHENG Zhaoxia(The Research Center of Economy Management of Oil＆Gas Resources, Xi ＇an Shiyou University, Xi＇an, Shaanxi, 710065, China)

机构地区：[1]西安石油大学油气资源经济与管理研究中心,陕西西安710065

出　　处：《西安石油大学学报（社会科学版）》2017年第2期23-29,共7页Journal of Xi’an Shiyou University:Social Science Edition

基　　金：国家社会科学基金西部项目(11XJY004);西安石油大学优秀硕士学位论文培育项目(2015yp140910)

摘　　要：目前我国不同区域的企业碳信息披露水平存在差异。运用内容分析法不仅对碳信息披露水平进行了量化,而且对不同区域内的企业碳信息披露水平进行了分析,研究了区域因素对碳信息披露的影响。结果发现:我国企业碳信息披露整体水平较低,不同区域企业碳信息披露的意愿不同,自东向西梯度递减,东部地区企业的碳信息披露意愿强于中西部地区。There are different enterprise carbon information disclosure levels in different regions in China. In this study, the content analysis method is used to quantify carbon information disclosure, to analyze different carbon information disclosure levels in different regions, and thus explores the influence of regions on carbon information disclosure. It is demonstrated in the research that the overall level of enterprise carbon information disclosure in China is relatively low. It is also found out that enterprise＇s desires to disclosure carbon informa- tion in different regions are different, gradually decreasing from the eastern area to the western part, and the de- sires of eastern region enterprise carbon disclosure being stronger than the central and western regions.

关 键 词：碳信息 披露水平 不同区域 影响因素 

分 类 号：F062.2[经济管理—政治经济学]