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ID:33799662
大小:5.98 MB
页数:73页
时间:2019-03-01
《环境会计信息披露对企业环境成本及环境收益的影响研究 (1)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、万方数据ResearchoftheInfluenceofEnvironmentalAccountingInformationDisclosureontheEnterprise’SEnvironmentalCostandEnvironmentalBenefitABSTRACT:ThedevelopmentoftheChineseeconomyhasbeingalwaysguidedbytheextensiveeconomicgrowthmode.111iseconomicmodelofhighinvestmentgrow
2、th,highconsumptionsupportandhighemissionledtoaseriesofenvironmentalproblems.Asthenaturaldisastersoccurred仔equentlyandthesustainabledevelopmentstrategyWasputforward,environmentalinformationbecamefocusforusersoffinancialreport.Environmentalaccountinginformationdis
3、closureaffectedenvironmentalcostandenvironmentalbenefitthroughintermediateadiustvariableofthestakeholder.InthePaper,thestatisticsofenvironmentalinformationdisclosurestateWasmadethroughtheExcelsoftware.Thestatisticsshowedthatthelevelofenterpriseenvironmentalinfor
4、mationdisclosurewasnothigh.Aimedatit,thenecessityandfeasibilitythatenterprisedisclosedenvironmentalaccountinginformationwereanalyzedcombinedwitllwoodenbarreltheory,stakeholdertheory,sustainabledevelopmenttheoryandthetheoryofcostbenefit.Theinfluenceofenvironmenta
5、laccountinginformationdisclosureonenvironmentalcosts.environmentalbenefitsandenvironmentalnetincomewerestudiedbyconstructingvariablesofenvironmentalaccountinginformationdisclosurelevel.environmentalcosts,environmentalnetincomeandSOon.Throughtheempirical,thefollo
6、wingconclusionsweregot:(1)Comparabilityofenvironmentalaccountinginformationdisclosureamongenterprisewasbad,andthedifferencewaslarger.(2)Environmentalaccountinginformationdisclosurehadsignificantlypositivecorrelationwithenvironmentalcostandenvironmentalbenefit.(3
7、)Therewassignificantlynegativecorrelationbetweenenvironmentalaccountinginformationdisclosureandenvironmentalnetincome.Theempiricalresultsrevealedrealreason.Thatwasenthusiasmoftheenterpriseenvironmentalaccountinginformationdisclosurewasnothig}l,anditwasthatenviro
8、nmentalaccountinginformationdisclosurecouldnotbringnetincome.AccordingIII万方数据totheempiricalresults,suggestionswereputforwardfromthestate,bankandotherfinancialinstitut
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