环境信息披露影响财务绩效的传导效应研究

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1、财会通讯2017,25,5-8+4环境信息披露影响财务绩效的传导效应研究蔡飞君柴小莺江苏大学财经学院江苏省环境科学研宄院导出/参考文献关注分享收藏打印摘要：近年来环境污染问题已日益成为制约企业与社会经济可持续发展的重要瓶颈，而健全的环境信息披露不仅能缓解企业过度“侵占”环境资源的自利行为，而且能在市场上形成良好的社会效应，反哺财务绩效。本文从利益相关者、社会声誉和可持续发展等角度解构了环境信息披露和财务绩效的理论关系和实践演进过程，并从财务与非财务两个角度深入探讨了环境信息披露对财务绩效的传导机制，得出环境财务信息的披露对财务绩效产生显著正向影响效应，而非财务信息影响不显著效应的

2、结论，最后从企业外部和内部等方面就如何提升企业的财务绩效提出了利益相关者的协同驱动体系，企业内部环境信息披露机制和形质统一的二维度体系等一系列引导策略。关键词：环境信总披露;财务绩效;社会责任;基金：国家自然科学基金（项FI编号:71673117）TheConductionEffectsandInterventionStrategiesofFinancialPerformanceAffectedbyEnvironmentalInformationDisclosureCaiFeijunChaiXiaoyingSchoolofFinance&Economics，JiangsuUniv

3、ersity;JiangsuProvincialAcademyofEnvironmentalScience;Abstract：Inrecentyears,theproblemofenvironmentalpollutionhasbecometheimportantbottleneckwhichrestrictsthesustainabledevelopmentofenterpriseandsocialeconomy.However,bycompletingthesystemofenvironmentalaccountinginformationdisclosure,theself

4、interestbehaviorsthatenterprisesoccupytheenvironmentresourcesexceedinglycouldbereleasedmoreeffectively,what’smore，theseimprovementswillcreateapositiveeffectonthemarketandreceiveagoodfinancialperformancefeedback.Thisstudyanalyzesthetheoreticalrelationshipbetweenenvironmentalinformationdisclosu

5、reandfinancialperformanceaswellasthepracticeevolutionprocessfromtheperspectiveofstakeholders,socialreputationandsustainabledevelopment.Thusthisstudyprobesintothetransmissionmechanismwhichtheenvironmentalinformationdisclosureconductsthefinancialperformancefromtheviewpointsofbothfinancialandnon

6、financial，itisconcludedthatenvironmentalaccountinginformationdisclosurehassignificantpositiveimpactonfinancialperformance,whilenonfinancialinformationdocsnot.Finallythisstudyputsforwardthestrategiestoimprovetheenterprise'sfinancialperformancefromtheexternalandinternalaspects,proposesthecoordi

7、natedsupervisionmechanismbetweenstakeholders,theinternalenvironmentinformationdisclosuremechanismandtheunifiedtwodimensionsofsystem.Keyword：Environmentalinformationdisclosure;Financialperformance;Socialresponsibility;一、引言近几年我国企业过度追求经济利益，导致社会责