碳信息披露水平能否提升企业财务绩效?——基于上证A股的实证经验  

Can Carbon Disclosure Level Improve Corporate Financial Performance?——Based on the Empirical Test of the A Shares of the Shanghai Stock Market

作　　者：潘施琴[1] 汪凤[1] PAN Shi-qin;WANG Feng(School of Economics and Management,Anhui Normal University,Wuhu Anhui 241000,China)

机构地区：[1]安徽师范大学经济管理学院

出　　处：《安徽师范大学学报（社会科学版）》2019年第6期133-141,共9页Journal of Anhui Normal University(Hum.&Soc.Sci.)

摘　　要：经济发展和环境问题的矛盾日益突出,作为微观个体,企业在实现低碳经济快速发展的过程中占据举足轻重的地位,企业碳信息披露水平的研究在会计领域日益重要。本文选取上证A股916家上市企业2014-2016年间的数据研究表明,碳信息披露水平的提高,可以促进财务绩效的提升,并且碳信息披露质量对国有企业财务绩效的影响,比非国有企业的影响更好;对非污染企业的影响较污染企业更强。The contradictions between economic development and environmental issues have become increasingly prominent.As a micro-individual,enterprises play a decisive role in the rapid development of low-carbon economy.The research on the level of carbon information disclosure of listed companies in China plays an increasingly important role in the accounting field.The data from 916 listed companies in Shanghai Stock Exchange for the period of 2014-2016 have shown that the improvement of carbon information disclosure can promote the financial performance.And the impact of carbon information disclosure quality on the financial performance of state-owned enterprises is better than that of non-state-owned enterprises.The impact of non-polluting enterprises is stronger than that of polluting enterprises.

关 键 词：碳排放 信息披露 财务绩效 

分 类 号：F230[经济管理—会计学]