环境信息披露对企业价值的影响

本科论文摘 要自改革开放以来，我国工业的迅速发展促进了经济的发展，但是作为代价环境问题越来越严重，环境无法承担经济发展的负荷。造纸及纸制品行业是我国传统重污染行业，但由于我国环境信息披露发展较晚，造纸行业环境信息披露情况存在很多不足之处，对企业价值的影响没有深入研究，可供参考的文献相对较少。本文对造纸行业环境信息披露与企业价值相关性进行实证研究，并提出解决方案。本文通过分析我国造纸及纸制品行业环境信息存在的现状、问题，采用假设法和实证分析相结合的方式，对造纸及纸制品行业环境信息披露对企业价值的影响进行研究。根据对企业价值影响的相关因素分析，得出环境信息披露对企业价值具有负相关关系的结论，并对其产生结果的原因进行分析，提出解决措施。关键词：环境信息披露，企业价值，造纸及纸制品行业，上市公司本科论文AbstractSince the reform and opening up, although the rapid development of China’s industry has promoted the development of the economy, as the cost of environmental problems are more and more serious, the environment can not bear the burden of economic development. Paper-making and paper products industry is a traditional heavy pollution industry in China. However, due to the late development of China’s environmental information disclosure, there are many deficiencies in the disclosure of environmental information in the paper-making industry. There is no in-depth study on the impact of enterprise value, and there are relatively few references. This text makes an empirical research on the correlation between environmental information disclosure and enterprise value in paper-making industry and puts forward a solution.This article analyzes the status and problems of environmental information in China’s paper-making and paper products industry, and studies the impact of environmental information disclosure on corporation value by combining subjunctive methods and empirical analysis. Based on the analysis of relevan...