化纤业环境信息披露对财务绩效的影响研究  

The influence path of equity incentive iteration on firm innovation capability

作　　者：黄珍莹 王哲[1] 张梦凡 Huang Zhenying;Wang Zhe;Zhang Mengfan(Hebei Agricultural University,Baoding,Hebei,071028)

机构地区：[1]河北农业大学,河北保定071028

出　　处：《市场周刊》2022年第8期122-125,共4页Market Weekly

摘　　要：践行“绿水青山就是金山银山”理念,除了政府的强制监管之外,也需要构建一个将绿水青山变为金山银山的桥梁,而环境信息披露制度正是观念转变的桥梁之一。文章建立了环境信息披露指标体系,利用因子分析法量化企业财务绩效,然后分析化纤业环境信息披露与财务绩效的关系,对化纤行业披露环境信息存在的问题提出建议,以期推进完善环境信息披露制度,为我国生态文明建设做出贡献。In order to actively implement the concept of“Clear waters and green mountains are as good as mountains of gold and silver”,in addition to mandatory government regulation,it is necessary to build a bridge to turn green water and green mountains into mountains of gold and silver,and the environmental information disclosure system is just one of the bridges of concept change.This paper establishes an index system of environmental information disclosure,quantifies the financial performance of enterprises by using factor analysis,and then analyzes the relationship between environmental information disclosure and financial performance of chemical fiber industry,puts forward some suggestions on the problems of environmental information disclosure in chemical fiber industry in order to improve the environmental information disclosure system and contribute to the construction of ecological civilization in our country.

关 键 词：环境信息披露 财务绩效 化纤行业 

分 类 号：F275[经济管理—企业管理]