CAJ | 학술논문

本文以采掘业为研究对象，针对采掘业存在的生态资源利用效率低下导致的环境信息披露水平较低问题进行了深入分析。构建采掘业环境信息披露指数作为衡量采掘业生态资源利用水平和环境信息披露程度的信息载体，进而以其为因变量，以采掘业公司间的不同特征为自变量建立了多元回归模型，对影响采掘业环境信息披露的因素进行统计分析。通过研究显示，公司规模、财务杠杆系数、营运能力、盈利能力、股权集中度和独立董事占比等因素均会对采掘业生态资源利用效率产生影响，进而在环境信息披露中体现出来，最后文章针对分析的结果给出了相应的建议。
본문이채굴업위연구대상，침대채굴업존재적생태자원이용효솔저하도치적배경신식피로수평교저문제진행료심입분석。구건채굴업배경신식피로지수작위형량채굴업생태자원이용수평화배경신식피로정도적신식재체，진이이기위인변량，이채굴업공사간적불동특정위자변량건립료다원회귀모형，대영향채굴업배경신식피로적인소진행통계분석。통과연구현시，공사규모、재무강간계수、영운능력、영리능력、고권집중도화독립동사점비등인소균회대채굴업생태자원이용효솔산생영향，진이재배경신식피로중체현출래，최후문장침대분석적결과급출료상응적건의。
Using extractive industries as the research object, aiming at the problem of low level of environmental information disclosure and the efficiency of ecological resources utilization, this paper conducted an in-depth analysis. Established an environ-mental information disclosure index for extractive industries as a measure of extractive industries ecological resource utilization level and a reflection of environmental information disclosure level, further more, using it as the dependent variable, with different characteristics between extractive company as independent variables, finally established a multiple regression model, statisti-cally analyzed the impact of variable factors on environmental information disclosure of extractive industries. Research shows that, company size, financial leverage, operating capacity, profitability, ownership concentration and the proportion of inde-pendent directors could affect the efficiency of ecological resources utilization, and thus reflected in environmental disclosure, accord-ing to the results this paper has concluded, some appropriate advices were given.