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环境信息披露对新能源行业上市公司业绩影响

时间:2019-11-20 19:28来源:毕业论文
新能源行业上市公司作为研究对象,以企业环境信息披露现状及问题为向导,对企业财务绩效等相关数据的统计分析。通过回归分析得出结论:企业环境信息披露质量越好越能够促进企

摘要在我国现代经济迅猛发展同时,环保话题成为社会各界的焦点话题。经济的飞速发展也给环境带来压力,资源的有限性成为制约企业绩效增长与社会持续发展的重要因素。而企业积极主动地进行环境管理能够促进企业绩效的提升,有利于实现企业利益与社会利益的统一。这使得在社会追求可持续发展进程中,环境信息公开也成为国内外学者研究企业环境管理的热点。41876

     能源行业是国民经济的基础行业,也是国家的支柱性行业。我国能源产业对国民经济的需求拉动和供给推动综合能力较强。随着传统能源日益紧缺,新能源的开发与利用得到世界各国的广泛关注,越来越多的国家采取鼓励新能源的政策和措施,新能源的生产规模和使用范围正在不断扩大。

本文首先对研究背景与意义进行了介绍,并对以往学者研究企业环境信息公开与财务绩效相关性的文献进行了详细地阐述。通过对企业环境信息披露质量怎样影响财务绩效进行了分析,提出相应的理论,并对新能源上市公司环境信息披露现状进行分析。本文新能源行业上市公司作为研究对象,以企业环境信息披露现状及问题为向导,对企业财务绩效等相关数据的统计分析。通过回归分析得出结论:企业环境信息披露质量越好越能够促进企业财务绩效的提升。

毕业论文关键字  环境信息披露 新能源上市公司 财务绩效

Title The Study of Environmental information Disclosure Quality on the  Impact of Financial Performance of Listed Firms in New Energy   Industry

Abstract

In the rapid development of China's modern economy at the same time, the topic of environmental protection has become a hot topic in the community. The rapid economic development but also to bring pressure on the environment, has become an important factor restricting the limited enterprise performance growth and social sustainable development of resources. The companies actively promote environmental management can enhance corporate performance; it is conducive to business and community interests of unity. This makes the process of sustainable development in the pursuit of social, environmental information disclosure has become the domestic and foreign scholars study environmental management focus.

Energy industry is the basic industries of the national economy, but also the country's pillar industries. China's energy industry demand-pull and supply on the national economy promotes strong comprehensive ability. With the increasing scarcity of conventional energy, development and utilization of new energy sources has been widespread concern in the world, more and more countries adopt to encourage new energy policies and measures, the scale of production and use of new energy sources is growing.

Firstly, the research background and significance are introduced, and previous scholars corporate environmental information disclosure and financial performance of the relevant literature are described in detail. Through corporate environmental information disclosure quality and how it affects financial performance were analyzed, and the corresponding theory, new energy and environmental information disclosure of listed companies to 

analyze the Status quo. In this paper, the new energy industry companies as 

the research object to corporate environmental information disclosure situation and problem-oriented, data on financial performance and other relevant statistical analysis. Concluded by regression analysis: corporate environmental information disclosure quality, the better the more we can promote the upgrading of corporate financial performance.

Keywords Environmental Information Disclosure New Energy Listed Companies Financial Performance 环境信息披露对新能源行业上市公司业绩影响:http://www.lwfree.com/kuaiji/lunwen_42095.html

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