CAJ | 학술논문

文章立足于皖江城市带承接产业转移示范区,构建实证分析模型研究示范区环境信息披露状况。研究结果表明示范区环境信息披露数量与质量呈上升趋势,环境信息披露与企业的污染程度呈显著正相关,企业污染程度是企业披露环境信息的主要影响因素。因此,要促进示范区的环境保护,政府应完善环保方面的法律法规,监督企业环境信息披露程度;要更新企业环保观念,提升企业环境披露的主动性;提高公众环保意识,关注企业环境信息披露。
문장립족우환강성시대승접산업전이시범구,구건실증분석모형연구시범구배경신식피로상황。연구결과표명시범구배경신식피로수량여질량정상승추세,배경신식피로여기업적오염정도정현저정상관,기업오염정도시기업피로배경신식적주요영향인소。인차,요촉진시범구적배경보호,정부응완선배보방면적법율법규,감독기업배경신식피로정도;요경신기업배보관념,제승기업배경피로적주동성;제고공음배보의식,관주기업배경신식피로。
This article,based on the demonstration area of Wanjiang City Belt to undertake industrial transfer,builds an em-pirical analysis model to study environmental information disclosure in the demonstration area. The results show that the quan-tity and quality of environmental information disclosure in the demonstration area present the upward trend. The correlation be-tween environmental information disclosure and corporate pollution is significant positive. The degree of corporate pollution is a major influencing factor of corporate environmental information disclosure. Therefore,the government should improve envi-ronmental laws and regulations and supervise corporate environmental information disclosure,enterprises should update the concept of environmental protection and promote environmental disclosure initiatives, and the public should enhance the awareness of environmental protection and attach importance to corporate environmental information disclosure in order to pro-mote environmental protection in the demonstration area.