上市公司环境会计信息披露质量影响因素分析——以生态文明背景下珠海上市公司为例  

Analysis on the Factors Influencing the Quality of Environmental Accounting Information Disclosure of Listed Companies--Taking Zhuhai listed Companies as an Example under the Background of Ecological Civilization

作　　者：王珊 曾华锋[1] WANG Shan;ZENG Hua-feng(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《经济研究导刊》2022年第30期115-118,共4页Economic Research Guide

摘　　要：2016年来,我国加大了对生态文明建设的投入力度,但经济发展与生态保护的矛盾仍然突出。环境会计信息披露在一定程度上体现了上市公司生态保护的担当,以及对生态治理的努力。选取珠三角地区代表性城市珠海市的上市公司,对环境会计信息披露的形式和内容进行分析,以获得环境会计信息披露的质量。同时,根据珠海生态文明建设的现状,选择相应的变量进行调查。对城市上市公司环境会计信息披露的影响因素进行研究,发现生态文明指数和公司资产规模对环境会计信息披露质量有正向影响,对加权发展能力也有同样的促进作用。Although China has increased its investment in ecological civilization construction since 2016,the contradiction between economic development and ecological protection is still severe.The disclosure of environmental accounting information reflects the ecological protection of listed companies to some extent,thus reflecting the efforts of listed companies to ecological governance from the company level.This paper analyzes the forms and contents of environmental accounting information disclosure by the listed companies in Zhuhai City,which is representative of Zhuhai City in the Pearl River Delta region.Meanwhile,selectsing the corresponding variables according to the current ecological civilization construction level to investigate the impact of environmental accounting information disclosure of Listed Companies in Zhuhai,It is found that the ecological civilization index and the company’s asset size have positive effects on the quality of environmental accounting information disclosure,and the weighted development capacity also has the same promotion effect.

关 键 词：上市公司 生态文明 环境会计 信息披露 

分 类 号：F234[经济管理—会计学]