上市公司环境会计信息披露与GDP相关性研究.doc

摘要:作为环境的主要污染者，上市公司进行环境会计信息披露是向社会公众公布环保成果的重要途径。因此，上市公司需要进行环境会计信息披露是十分必要的，上市公司环境会计信息披露不仅对自身起到监督的作用，还对我国GDP的可持续发展具有重要的现实意义。

　　　论文采用了定性和定量相结合的方法。定性分析时，在分析了各行业的上市公司环境会计信息披露的现状的基础上，研究了我国上市公司2008-2012年环境会计信息披露的变化水平；定量分析时，论文采用一元回归分析方法，选取了50家上市公司作为样本，把环境会计信息披露指数作为解释变量，消费物价指数和生产者物价指数作为被解释变量。通过使用SPSS19.0软件对数据进行了回归分析，得出了我国上市公司环境会计信息披露和GDP存在正相关关系。针对我国上市公司环境会计信息披露的现状中存在的问题，提出了我国上市公司的环境会计信息披露的政策建议，促进和完善上市公司环境会计的信息披露，加强环境保护，实现我国经济的可持续发展。

关键词 环境会计；信息披露；相关性；GDP；可持续发展

Abstract:It’s necessary for listed company, which is a main polluter to environment, to disclose the environmental accounting information with the purpose of publishing environmental achievements to the public. It not only supervises the listed company, but also takes practical significance for the sustainable development of China's GDP.

　　　Based on related theories, comprehensively employing qualitative and quantitative analysis methodology, the paper explores the varying levels of listed company environmental accounting information disclosure in 2008-2012. At the stage of linear-regression analysis, 50 listed companies are selected as samples. Environmental accounting information disclosure index is regarded as an explanatory variable and consumer price index & producer price index as a dependent variable. With the help of SPSS19.0 doing data regression analysis, a conclusion can be drawn that there is a positive correlation between the environmental accounting information disclosure of listed companies and GDP. Consequently, corresponding recommendations are put forward aimed at perfecting listed company's environmental accounting information disclosure. This is a matter of great significance for listed company to disclose the environmental accounting information.

Keywords Environmental accounting Information disclosure  Reciprocity GDP Sustainable development