藥企環(huán)境會計(jì)信息披露對財(cái)務(wù)的影響探究,財(cái)務(wù)會計(jì)論文本篇論文目錄導(dǎo)航：【題目】藥企環(huán)境會計(jì)信息披露對財(cái)務(wù)的影響探究【第一章】【第二章】【第三章】【第四章】【結(jié)論/以下為參考文獻(xiàn)】摘要在經(jīng)濟(jì)全球化的大背景下，我們國家經(jīng)濟(jì)獲得了舉世矚目的成就，但是也帶來了嚴(yán)重的環(huán)境問題。企業(yè)作為經(jīng)濟(jì)發(fā)展的重要奉獻(xiàn)者，同時(shí)也是重要的環(huán)境污染者，隨著可持續(xù)發(fā)展觀念的深切進(jìn)入人心，社會公眾越來越關(guān)注企業(yè)環(huán)境會計(jì)信息的披露，并以此了解企業(yè)履行環(huán)保責(zé)任的情況，因而，推進(jìn)對企業(yè)環(huán)境信息披露的研究勢在必行。這不僅僅是對傳統(tǒng)會計(jì)信息披露理論的補(bǔ)充與發(fā)展，也有利于建立符合我們國家特色的規(guī)范統(tǒng)一的環(huán)境信息披露制度，同時(shí)有助于促進(jìn)企業(yè)注重履行環(huán)保責(zé)任，提高企業(yè)聲譽(yù)，獲得經(jīng)濟(jì)和環(huán)境效益，實(shí)現(xiàn)可持續(xù)發(fā)展。文章的研究目的主要是分析我們國家制藥行業(yè)環(huán)境會計(jì)信息披露現(xiàn)在狀況，研究環(huán)境會計(jì)信息披露對企業(yè)財(cái)務(wù)績效的影響，探尋提高企業(yè)環(huán)境會計(jì)信息披露質(zhì)量水平的動力，并提出相關(guān)建議。文章首先介紹了研究的背景及意義，然后綜述了國內(nèi)外關(guān)于環(huán)境信息披露理論、環(huán)境信息披露與企業(yè)績效關(guān)系等方面的文獻(xiàn)，接著界定了環(huán)境會計(jì)信息、企業(yè)績效等概念的定義，闡述了可持續(xù)發(fā)展理論、相關(guān)利益者理論、信息不對稱理論等相關(guān)理論基礎(chǔ)，分析了環(huán)境會計(jì)信息披露對企業(yè)績效的影響機(jī)制，并在當(dāng)下的法律背景下研究了制藥行業(yè)環(huán)境會計(jì)信息披露的現(xiàn)在狀況，引出了研究假設(shè)，構(gòu)建了多元回歸模型，以2018-2020年滬、深兩所的制藥行業(yè)上市公司面板數(shù)據(jù)為基礎(chǔ)，再用STATA12.0分析軟件對面板數(shù)據(jù)進(jìn)行了實(shí)證檢驗(yàn)和分析，研究了我們國家制藥行業(yè)上市公司環(huán)境信息披露對企業(yè)財(cái)務(wù)績效的影響，并得出了相關(guān)結(jié)論。主要研究結(jié)論：環(huán)境會計(jì)信息披露質(zhì)量水平越高，則企業(yè)資產(chǎn)負(fù)債率越低，兩者呈負(fù)相關(guān)；環(huán)境會計(jì)信息披露質(zhì)量水平越高，則企業(yè)營業(yè)凈利率越高，兩者呈正相關(guān)；環(huán)境會計(jì)信息披露質(zhì)量水平越高，則流動資產(chǎn)周轉(zhuǎn)率越高，兩者呈正相關(guān)；環(huán)境會計(jì)信息披露質(zhì)量水平越高，則營業(yè)利潤增長率越高，兩者呈正相關(guān)。講明企業(yè)提高環(huán)境信息披露質(zhì)量水平，能為企業(yè)帶來更多的財(cái)務(wù)績效。最后，在研究結(jié)論的基礎(chǔ)上從企業(yè)和兩方面提出了利于提高環(huán)境信息披露質(zhì)量水平的相關(guān)政策建議。本文關(guān)鍵詞語：環(huán)境會計(jì)信息披露；財(cái)務(wù)績效；制藥行業(yè)AbstractUnderthebackgroundofeconomicglobalization,Chinaseconomyhasmaderemarkableachievements,butalsobroughtseriousenvironmentalproblems.Enterpriseasanimportantcontributortoeconomicdevelopment,butalsoanimportantenvironmentalpolluters,withthegradualdeepeningoftheconceptofsustainabledevelopment,thepublicareincreasinglyconcernedaboutthedisclosureofcorporateenvironmentalaccountinginformationanduseittounderstandthesituationofcorporateenvironmentalresponsibilityTherefore,topromotethestudyofcorporateenvironmentalinformationdisclosureisimperative.Thisisnotonlythetraditionalaccountinginformationdisclosuresupplementanddevelopmentofthetheory,butalsoconducivetotheestablishmentinlinewithChinesecharacteristicsstandardizedandunifiedenvironmentalinformationdisclosuresystem,whilehelpingtopromotecompaniesfocusonenvironmentalresponsibility,improvecorporatereputation,accesstoeconomicandenvironmentalbenefitsthefinalrealizationofeconomic,socialandenvironmentalsustainability.ThemainpurposeofthearticleistoanalyzethepharmaceuticalindustryEnvironmentalAccountingInformationDisclosurestatusquoofEnvironmentalAccountingInformationDisclosureQualityleveloffinancialperformance,exploringthepowertopromotetheenterprisestoactivelydiscloseenvironmentalaccountinginformation,andmakerecommendations.Thearticlefirstintroducesthebackgroundandsignificanceofthestudy,andthenreviewstheliteratureonenvironmentalinformationdisclosuretheory,environmentaldisclosureandcorporateperformancerelationshiplike,thendefinethedefinitionofenvironmentalaccountinginformation,businessperformanceandotherconceptscanbeexplainedsustainabledevelopmentofthetheoryofthebasictheory,stakeholdertheory,asymmetricinformationtheorytoanalyzetheenvironmentalaccountinginformationdisclosureonfirmperformanceimpactmechanismandtostudythecurrentsituationofthepharmaceuticalindustry,environmentalaccountinginformationdisclosedinthecurrentlegalcontext,leadsahypothesis,amultipleregressionmodelwasconstructedto2018--2020yearsShanghaiandShenzhentwopharmaceuticalindustrycompaniesbasedonpaneldata,andthenSTATA12.0paneldataanalysissoftwaretoempiricaltestingandanalysistostudythecountryPharmaceuticalindustrycompaniesEnvironmentalInformationDisclosureimpactoncorporatefinancialperformance,anddrawtherelevantconclusions.Themainconclusionsare:environmentalaccountinginformationdisclosure,thehigherthelevelofquality,thelowerthecorporateassetsandliabilities,bothnegativelycorrelated;environmentalaccountinginformationdisclosure,thehigherthelevelofquality,thehigheroperatingmarginbusiness,positivecorrelation;environmentThehigherthequalityofaccountinginformationdisclosurelevel,theflowofthehigherturnover,apositivecorrelation;environmentalaccountinginformationdisclosure,thehigherqualitylevel,thehighertherateofbusinessgrowth,apositivecorrelation.Descriptionenterpriseleveltoimprovetheenvironmentalqualityofinformationdisclosure,canbringmorefinancialperformance.Finally,thispaperbasedonfindingsmadepolicyrecommendationstohelptoimprovetheenvironmentalqualitystandardsofinformationdisclosurefrombothbusinessandgovernment.Keywords:Environmentalaccountinginformationdisclosure;financialperformance;pharmaceuticalindustry目錄摘要Abstract第1章緒論1.1研究背景和研究意義1.1.1研究背景1.1.2研究意義1.2文獻(xiàn)綜述1.2.1國外文獻(xiàn)綜述1.2.2國內(nèi)文獻(xiàn)綜述1.2.3文獻(xiàn)評述1.3研究內(nèi)容和方式方法1.3.1研究思路1.3.2研究方式方法1.4創(chuàng)新之處第2章環(huán)境會計(jì)信息披露與財(cái)務(wù)績效的相關(guān)理論2.1概念界定2.1.1環(huán)境會計(jì)的定義2.1.2環(huán)境會計(jì)信息披露的定義2.1.3企業(yè)財(cái)務(wù)績效的定義2.2相關(guān)理論分析2.2.1可持續(xù)發(fā)展理論2.2.2利益相關(guān)者理論2.2.3信息不對稱理論2.3環(huán)境會計(jì)信息披露對企業(yè)績效的影響機(jī)制分析第3章制藥行業(yè)環(huán)境會計(jì)信息披露現(xiàn)在狀況分析3.1環(huán)境會計(jì)信息披露的法律背景3.2我們國家制藥業(yè)上市公司環(huán)境會計(jì)信息披露執(zhí)行現(xiàn)在狀況分析3.2.1制藥行業(yè)環(huán)境會計(jì)信息披露總體情況3.2.2制藥行業(yè)環(huán)境會計(jì)信息披露方式統(tǒng)計(jì)分析3.2.3