摘 要
在经济全球化的大背景下，我国经济取得了举世瞩目的成就，但是也带来了严重的环境问题。企业作为经济发展的重要贡献者，同时也是重要的环境污染者，随着可持续发展观念的深入人心，社会公众越来越关注企业环境会计信息的披露，并以此了解企业履行环保责任的情况，因此，推进对企业环境信息披露的研究势在必行。这不仅是对传统会计信息披露理论的补充与发展，也有利于建立符合我国特色的规范统一的环境信息披露制度，同时有助于促进企业注重履行环保责任，提高企业声誉，获得经济和环境效益，实现可持续发展。
文章的研究目的主要是分析我国制药行业环境会计信息披露现状，研究环境会计信息披露对企业财务绩效的影响，探寻提高企业环境会计信息披露质量水平的动力，并提出相关建议。文章首先介绍了研究的背景及意义，然后综述了国内外关于环境信息披露理论、环境信息披露与企业绩效关系等方面的文献，接着界定了环境会计信息、企业绩效等概念的定义，阐述了可持续发展理论、相关利益者理论、信息不对称理论等相关理论基础，分析了环境会计信息披露对企业绩效的影响机制，并在当前的法律背景下研究了制药行业环境会计信息披露的现状，引出了研究假设，构建了多元回归模型，以 2009-2013 年沪、深两所的制药行业上市公司面板数据为基础，再用STATA12.0 分析软件对面板数据进行了实证检验和分析，研究了我国制药行业上市公司环境信息披露对企业财务绩效的影响，并得出了相关结论。主要研究结论：环境会计信息披露质量水平越高，则企业资产负债率越低，两者呈负相关；环境会计信息披露质量水平越高，则企业营业净利率越高，两者呈正相关；环境会计信息披露质量水平越高，则流动资产周转率越高，两者呈正相关；环境会计信息披露质量水平越高，则营业利润增长率越高，两者呈正相关。说明企业提高环境信息披露质量水平，能为企业带来更多的财务绩效。最后，在研究结论的基础上从企业和政府两方面提出了利于提高环境信息披露质量水平的相关政策建议。
关键词：环境会计信息披露；财务绩效；制药行业
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 录
摘 要
Abstract
第 1 章 绪 论
1.1 研究背景和研究意义
1.1.1 研究背景
1.1.2 研究意义
1.2 文献综述
1.2.1 国外文献综述
1.2.2 国内文献综述
1.2.3 文献评述
1.3 研究内容和方法
1.3.1 研究思路
1.3.2 研究方法
1.4 创新之处
第 2 章 环境会计信息披露与财务绩效的相关理论
2.1 概念界定
2.1.1 环境会计的定义
2.1.2 环境会计信息披露的定义
2.1.3 企业财务绩效的定义
2.2 相关理论分析
2.2.1 可持续发展理论
2.2.2 利益相关者理论
2.2.3 信息不对称理论
2.3 环境会计信息披露对企业绩效的影响机制分析
第 3 章 制药行业环境会计信息披露现状分析
3.1 环境会计信息披露的法律背景
3.2 我国制药业上市公司环境会计信息披露执行现状分析
3.2.1 制药行业环境会计信息披露总体情况
3.2.2 制药行业环境会计信息披露方式统计分析
3.2.3 制药行业环境会计信息披露内容统计分析
3.2.4 制药行业环境会计信息披露质量水平统计分析
3.3 研究假设的引出
第4 章 制药行业环境会计信息披露对财务绩效影响的实证分析
4.1 研究设计
4.1.1 变量选取
4.1.2 研究假设及模型选择
4.1.3 样本及数据来源
4.2 描述性分析
4.3 相关性分析
4.4 多元回归分析
第 5 章 研究结论与建议
5.1 研究结论
5.2 相关建议
5.2.1 企业方面
5.2.2 政府方面
5.3 研究局限
参考文献
致 谢
