摘 要
在經濟全球化的大背景下，我國經濟取得了舉世矚目的成就，但是也帶來了嚴重的環境問題。企業作為經濟發展的重要貢獻者，同時也是重要的環境污染者，隨著可持續發展觀念的深入人心，社會公眾越來越關注企業環境會計信息的披露，并以此了解企業履行環保責任的情況，因此，推進對企業環境信息披露的研究勢在必行。這不僅是對傳統會計信息披露理論的補充與發展，也有利于建立符合我國特色的規范統一的環境信息披露制度，同時有助于促進企業注重履行環保責任，提高企業聲譽，獲得經濟和環境效益，實現可持續發展。
文章的研究目的主要是分析我國制藥行業環境會計信息披露現狀，研究環境會計信息披露對企業財務績效的影響，探尋提高企業環境會計信息披露質量水平的動力，并提出相關建議。文章首先介紹了研究的背景及意義，然后綜述了國內外關于環境信息披露理論、環境信息披露與企業績效關系等方面的文獻，接著界定了環境會計信息、企業績效等概念的定義，闡述了可持續發展理論、相關利益者理論、信息不對稱理論等相關理論基礎，分析了環境會計信息披露對企業績效的影響機制，并在當前的法律背景下研究了制藥行業環境會計信息披露的現狀，引出了研究假設，構建了多元回歸模型，以 2009-2013 年滬、深兩所的制藥行業上市公司面板數據為基礎，再用STATA12.0 分析軟件對面板數據進行了實證檢驗和分析，研究了我國制藥行業上市公司環境信息披露對企業財務績效的影響，并得出了相關結論。主要研究結論：環境會計信息披露質量水平越高，則企業資產負債率越低，兩者呈負相關；環境會計信息披露質量水平越高，則企業營業凈利率越高，兩者呈正相關；環境會計信息披露質量水平越高，則流動資產周轉率越高，兩者呈正相關；環境會計信息披露質量水平越高，則營業利潤增長率越高，兩者呈正相關。說明企業提高環境信息披露質量水平，能為企業帶來更多的財務績效。最后，在研究結論的基礎上從企業和政府兩方面提出了利于提高環境信息披露質量水平的相關政策建議。
關鍵詞：環境會計信息披露；財務績效；制藥行業
Abstract
Under the background of economic globalization, China's economy has maderemarkable achievements, but also brought serious environmental problems. Enterprise asan important contributor to economic development, but also an important environmentalpolluters, with the gradual deepening of the concept of sustainable development, the publicare increasingly concerned about the disclosure of corporate environmental accountinginformation and use it to understand the situation of corporate environmental responsibilityTherefore, to promote the study of corporate environmental information disclosure isimperative. This is not only the traditional accounting information disclosure supplementand development of the theory, but also conducive to the establishment in line with Chinesecharacteristics standardized and unified environmental information disclosure system, whilehelping to promote companies focus on environmental responsibility, improve corporatereputation, access to economic and environmental benefits the final realization of economic,social and environmental sustainability.
The main purpose of the article is to analyze the pharmaceutical industryEnvironmental Accounting Information Disclosure status quo of Environmental AccountingInformation Disclosure Quality level of financial performance, exploring the power topromote the enterprises to actively disclose environmental accounting information, andmake recommendations. The article first introduces the background and significance of thestudy, and then reviews the literature on environmental information disclosure theory,environmental disclosure and corporate performance relationship like, then define thedefinition of environmental accounting information, business performance and otherconcepts can be explained sustainable development of the theory of the basic theory,stakeholder theory, asymmetric information theory to analyze the environmental accountinginformation disclosure on firm performance impact mechanism and to study the currentsituation of the pharmaceutical industry, environmental accounting information disclosed inthe current legal context, leads a hypothesis, a multiple regression model was constructed to2009--2013 years Shanghai and Shenzhen two pharmaceutical industry companies based onpanel data, and then STATA12.0 panel data analysis software to empirical testing andanalysis to study the country Pharmaceutical industry companies EnvironmentalInformation Disclosure impact on corporate financial performance, and draw the relevantconclusions. The main conclusions are: environmental accounting information disclosure,the higher the level of quality, the lower the corporate assets and liabilities, both negativelycorrelated; environmental accounting information disclosure, the higher the level of quality,the higher operating margin business, positive correlation; environment The higher thequality of accounting information disclosure level, the flow of the higher turnover, apositive correlation; environmental accounting information disclosure, the higher qualitylevel, the higher the rate of business growth, a positive correlation. Description enterpriselevel to improve the environmental quality of information disclosure, can bring morefinancial performance. Finally, this paper based on findings made policy recommendationsto help to improve the environmental quality standards of information disclosure from bothbusiness and government.
Keywords: Environmental accounting information disclosure; financial performance;pharmaceutical industry
目 錄
摘 要
Abstract
第 1 章 緒 論
1.1 研究背景和研究意義
1.1.1 研究背景
1.1.2 研究意義
1.2 文獻綜述
1.2.1 國外文獻綜述
1.2.2 國內文獻綜述
1.2.3 文獻評述
1.3 研究內容和方法
1.3.1 研究思路
1.3.2 研究方法
1.4 創新之處
第 2 章 環境會計信息披露與財務績效的相關理論
2.1 概念界定
2.1.1 環境會計的定義
2.1.2 環境會計信息披露的定義
2.1.3 企業財務績效的定義
2.2 相關理論分析
2.2.1 可持續發展理論
2.2.2 利益相關者理論
2.2.3 信息不對稱理論
2.3 環境會計信息披露對企業績效的影響機制分析
第 3 章 制藥行業環境會計信息披露現狀分析
3.1 環境會計信息披露的法律背景
3.2 我國制藥業上市公司環境會計信息披露執行現狀分析
3.2.1 制藥行業環境會計信息披露總體情況
3.2.2 制藥行業環境會計信息披露方式統計分析
3.2.3 制藥行業環境會計信息披露內容統計分析
3.2.4 制藥行業環境會計信息披露質量水平統計分析
3.3 研究假設的引出
第4 章 制藥行業環境會計信息披露對財務績效影響的實證分析
4.1 研究設計
4.1.1 變量選取
4.1.2 研究假設及模型選擇
4.1.3 樣本及數據來源
4.2 描述性分析
4.3 相關性分析
4.4 多元回歸分析
第 5 章 研究結論與建議
5.1 研究結論
5.2 相關建議
5.2.1 企業方面
5.2.2 政府方面
5.3 研究局限
參考文獻
致 謝
在經濟全球化的大背景下，我國經濟取得了舉世矚目的成就，但是也帶來了嚴重的環境問題。企業作為經濟發展的重要貢獻者，同時也是重要的環境污染者，隨著可持續發展觀念的深入人心，社會公眾越來越關注企業環境會計信息的披露，并以此了解企業履行環保責任的情況，因此，推進對企業環境信息披露的研究勢在必行。這不僅是對傳統會計信息披露理論的補充與發展，也有利于建立符合我國特色的規范統一的環境信息披露制度，同時有助于促進企業注重履行環保責任，提高企業聲譽，獲得經濟和環境效益，實現可持續發展。
文章的研究目的主要是分析我國制藥行業環境會計信息披露現狀，研究環境會計信息披露對企業財務績效的影響，探尋提高企業環境會計信息披露質量水平的動力，并提出相關建議。文章首先介紹了研究的背景及意義，然后綜述了國內外關于環境信息披露理論、環境信息披露與企業績效關系等方面的文獻，接著界定了環境會計信息、企業績效等概念的定義，闡述了可持續發展理論、相關利益者理論、信息不對稱理論等相關理論基礎，分析了環境會計信息披露對企業績效的影響機制，并在當前的法律背景下研究了制藥行業環境會計信息披露的現狀，引出了研究假設，構建了多元回歸模型，以 2009-2013 年滬、深兩所的制藥行業上市公司面板數據為基礎，再用STATA12.0 分析軟件對面板數據進行了實證檢驗和分析，研究了我國制藥行業上市公司環境信息披露對企業財務績效的影響，并得出了相關結論。主要研究結論：環境會計信息披露質量水平越高，則企業資產負債率越低，兩者呈負相關；環境會計信息披露質量水平越高，則企業營業凈利率越高，兩者呈正相關；環境會計信息披露質量水平越高，則流動資產周轉率越高，兩者呈正相關；環境會計信息披露質量水平越高，則營業利潤增長率越高，兩者呈正相關。說明企業提高環境信息披露質量水平，能為企業帶來更多的財務績效。最后，在研究結論的基礎上從企業和政府兩方面提出了利于提高環境信息披露質量水平的相關政策建議。
關鍵詞：環境會計信息披露；財務績效；制藥行業
Abstract
Under the background of economic globalization, China's economy has maderemarkable achievements, but also brought serious environmental problems. Enterprise asan important contributor to economic development, but also an important environmentalpolluters, with the gradual deepening of the concept of sustainable development, the publicare increasingly concerned about the disclosure of corporate environmental accountinginformation and use it to understand the situation of corporate environmental responsibilityTherefore, to promote the study of corporate environmental information disclosure isimperative. This is not only the traditional accounting information disclosure supplementand development of the theory, but also conducive to the establishment in line with Chinesecharacteristics standardized and unified environmental information disclosure system, whilehelping to promote companies focus on environmental responsibility, improve corporatereputation, access to economic and environmental benefits the final realization of economic,social and environmental sustainability.
The main purpose of the article is to analyze the pharmaceutical industryEnvironmental Accounting Information Disclosure status quo of Environmental AccountingInformation Disclosure Quality level of financial performance, exploring the power topromote the enterprises to actively disclose environmental accounting information, andmake recommendations. The article first introduces the background and significance of thestudy, and then reviews the literature on environmental information disclosure theory,environmental disclosure and corporate performance relationship like, then define thedefinition of environmental accounting information, business performance and otherconcepts can be explained sustainable development of the theory of the basic theory,stakeholder theory, asymmetric information theory to analyze the environmental accountinginformation disclosure on firm performance impact mechanism and to study the currentsituation of the pharmaceutical industry, environmental accounting information disclosed inthe current legal context, leads a hypothesis, a multiple regression model was constructed to2009--2013 years Shanghai and Shenzhen two pharmaceutical industry companies based onpanel data, and then STATA12.0 panel data analysis software to empirical testing andanalysis to study the country Pharmaceutical industry companies EnvironmentalInformation Disclosure impact on corporate financial performance, and draw the relevantconclusions. The main conclusions are: environmental accounting information disclosure,the higher the level of quality, the lower the corporate assets and liabilities, both negativelycorrelated; environmental accounting information disclosure, the higher the level of quality,the higher operating margin business, positive correlation; environment The higher thequality of accounting information disclosure level, the flow of the higher turnover, apositive correlation; environmental accounting information disclosure, the higher qualitylevel, the higher the rate of business growth, a positive correlation. Description enterpriselevel to improve the environmental quality of information disclosure, can bring morefinancial performance. Finally, this paper based on findings made policy recommendationsto help to improve the environmental quality standards of information disclosure from bothbusiness and government.
Keywords: Environmental accounting information disclosure; financial performance;pharmaceutical industry
目 錄
摘 要
Abstract
第 1 章 緒 論
1.1 研究背景和研究意義
1.1.1 研究背景
1.1.2 研究意義
1.2 文獻綜述
1.2.1 國外文獻綜述
1.2.2 國內文獻綜述
1.2.3 文獻評述
1.3 研究內容和方法
1.3.1 研究思路
1.3.2 研究方法
1.4 創新之處
第 2 章 環境會計信息披露與財務績效的相關理論
2.1 概念界定
2.1.1 環境會計的定義
2.1.2 環境會計信息披露的定義
2.1.3 企業財務績效的定義
2.2 相關理論分析
2.2.1 可持續發展理論
2.2.2 利益相關者理論
2.2.3 信息不對稱理論
2.3 環境會計信息披露對企業績效的影響機制分析
第 3 章 制藥行業環境會計信息披露現狀分析
3.1 環境會計信息披露的法律背景
3.2 我國制藥業上市公司環境會計信息披露執行現狀分析
3.2.1 制藥行業環境會計信息披露總體情況
3.2.2 制藥行業環境會計信息披露方式統計分析
3.2.3 制藥行業環境會計信息披露內容統計分析
3.2.4 制藥行業環境會計信息披露質量水平統計分析
3.3 研究假設的引出
第4 章 制藥行業環境會計信息披露對財務績效影響的實證分析
4.1 研究設計
4.1.1 變量選取
4.1.2 研究假設及模型選擇
4.1.3 樣本及數據來源
4.2 描述性分析
4.3 相關性分析
4.4 多元回歸分析
第 5 章 研究結論與建議
5.1 研究結論
5.2 相關建議
5.2.1 企業方面
5.2.2 政府方面
5.3 研究局限
參考文獻
致 謝
