论文总字数：42211字
目 录
１绪论····················································１
1.1研究背景与研究意义·······················································1
1.1.1研究背景·····························································1
1.1.2研究意义·····························································1
1.2研究内容与方法···························································2
1.2.1研究内容·····························································2
1.2.2研究方法·····························································2
1.3研究创新与不足···························································2
1.3.1研究创新点···························································2
1.3.2研究不足之处·························································2
2文献综述··················································2
2.1环境绩效与财务绩效·······················································2
2.2环境信息披露水平与财务绩效··············································3
3环境绩效、环境信息披露水平、财务绩效的相关基础理论和概念··3
3.1相关基础理论······························································3
3.1.1决策有用观····························································3
3.1.2信号传递理论··························································3
3.1.3利益相关者理论························································3
3.1.4可持续发展理论························································3
3.2环境绩效、环境信息披露水平、财务绩效的概念································4
3.2.1环境绩效的概念························································4
3.2.2环境信息披露水平的概念················································4
3.2.3财务绩效的概念························································4
4环境绩效、环境信息披露水平对财务绩效影响的实证分析········5
4.1研究假设··································································5
4.1.1环境绩效与财务绩效正相关··············································5
4.1.2环境信息披露水平与财务绩效正相关······································5
4.2样本选取与数据来源························································5
4.3变量选取··································································5
4.3.1主要变量······························································5
4.3.2控制变量······························································7
4.4模型构建··································································7
5实证检验和结果分析········································7
5.1描述性统计分析···························································7
5.1.1环境绩效·····························································7
5.1.2环境信息披露水平·····················································7
5.1.3其他变量·····························································8
5.2变量的相关性检验·························································9
5.3模型的回归分析···························································9
5.3.1环境绩效与财务绩效的回归分析·········································9
5.3.2环境信息披露水平与财务绩效的回归分析·································10
6研究结论及政策建议·······································11
6.1本文的研究结论···························································11
6.1.1环境绩效与财务绩效正相关·············································11
6.1.2环境信息披露水平与财务绩效负相关·····································11
6.1.3控制变量·····························································11
6.2政策建议·································································12
6.2.1加强政府监管水平·····················································12
6.2.2建立相关的环境评估体系···············································12
6.2.3提高企业环境管理水平·················································12
环境因素对我国化工行业上市公司财务绩效的影响研究
许彧
，China
Abstract:With the rapid development of global economy,environmental pollution is becoming severer in China.Although the problem of environmental pollution has caused attention of government and society,most listed corporations still blindly pursue economic interests. The phenomenon that to obtain economic benefits at the cost of the environment pollution and resource consumption still exists.Most listed corporation put up with the poor environmental performance and the low level of the environmental information disclosure.Based on the above background,clarifying the influence of environmental factors on financial performance is so significant to promote the enterprises to improve environmental performance and achieve sustainable development.Finally,the paper puts forward to the policy recommendations.
Key words:the level of the environmental information disclosure;environmental performance;financial performance
1绪论
剩余内容已隐藏，请支付后下载全文，论文总字数：42211字
该课题毕业论文、开题报告、外文翻译、程序设计、图纸设计等资料可联系客服协助查找;
