经济与管理
經濟與管理
경제여관리
ECONOMY AND MANAGEMENT
2015年
1期
74-81
,共8页
政企关系%环境规制%信息披露%选择性
政企關繫%環境規製%信息披露%選擇性
정기관계%배경규제%신식피로%선택성
The relationship between government and enterprises%Environmental regulation%Information disclosure%Selective
基于部门利益理论与印象管理理论，研究政企关系、地方政府环境规制等因素对环境信息披露的影响。通过对1391家重污染行业上市公司2010—2011年数据实证研究发现，政企关系与环境信息披露成负向相关关系；在政企关系作用下，地方政府环境规制不但没有起到相应的规制作用，反而降低了企业环境信息的披露质量；政企关系削弱了地方政府环境规制对企业环境信息披露的显著性与时间性，但是对于量化性并没有起到削弱作用。
基于部門利益理論與印象管理理論，研究政企關繫、地方政府環境規製等因素對環境信息披露的影響。通過對1391傢重汙染行業上市公司2010—2011年數據實證研究髮現，政企關繫與環境信息披露成負嚮相關關繫；在政企關繫作用下，地方政府環境規製不但沒有起到相應的規製作用，反而降低瞭企業環境信息的披露質量；政企關繫削弱瞭地方政府環境規製對企業環境信息披露的顯著性與時間性，但是對于量化性併沒有起到削弱作用。
기우부문이익이론여인상관리이론，연구정기관계、지방정부배경규제등인소대배경신식피로적영향。통과대1391가중오염행업상시공사2010—2011년수거실증연구발현，정기관계여배경신식피로성부향상관관계；재정기관계작용하，지방정부배경규제불단몰유기도상응적규제작용，반이강저료기업배경신식적피로질량；정기관계삭약료지방정부배경규제대기업배경신식피로적현저성여시간성，단시대우양화성병몰유기도삭약작용。
Based on the department interests theory and impression management theory the author researches on the influence of the relationship between government and enterprises, the local government, environmental regulation and other factors on the environmental information disclosure. Through the 1391 heavily polluting industries listing Corporation from 2010 to 2011 data empirical study, which found that the relationship between government and enterprise and the disclosure of environmental information is negative correlation; In the relationship between government and enterprises under the action of local government environmental regulation, it did not play a regulatory role of the corresponding, but reduce the enterprise environment information disclosure quality; government relationship weakens the local government environmental regulation the significance of the enterprise environment information disclosure and timeliness, but not to weaken the role of quantify.
