环境会计信息披露对财务绩效的影响研究——以我国制药行业上市公司为例

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1、thehigherthelevelofquality,thelowerthecorporateassetsandliabilities,bothnegativelycorrelated;environmentalaccountinginformationdisclosure,thehigherthelevelofquality,thehigheroperatingmarginbusiness,positivecorrelation;environmentThehigherthequalityofaccountinginformationdisclosurelevel,theflowoft

2、hehigherturnover,apositivecorrelation;environmentalaccountinginformationdisclosure,thehigherqualitylevel,thehighertherateofbusinessgrowth,apositivecorrelation.Descriptionenterpriseleveltoimprovetheenvironmentalqualityofinformationdisclosure,canbringmorefinancialperformance.Finally,thispaperbasedo

3、nfindingsmadepolicyrecommendationstohelptoimprovetheenvironmentalqualitystandardsofinformationdisclosurefrombothbusinessandgovernment.Keywords:Environmentalaccountinginformationdisclosure;financialperformance;pharmaceuticalindustryIII目录摘要...........................................................

4、..........................................................................IAbstract.................................................................................................................................II第1章绪论..............................................................................

5、..........................................11.1研究背景和研究意义.............................................................................................11.1.1研究背景......................................................................................................11.1.2研究意义...........................

6、...........................................................................11.2文献综述.................................................................................................................21.2.1国外文献综述.........................................................................................

7、.....21.2.2国内文献综述..............................................................................................31.2.3文献评述.................................................................................................