公司特征、企业性质与环境会计信息披露——基于沪市采矿业上市公司的实证分析

从公司特征和企业性质两个影响因素出发,选取了六个解释变量：企业规模、行业性质、财务业绩、偿债能力、投资与收益以及国有化程度,基于沪市采矿业上市公司2012-2013年年报中的环境会计信息相关数据分析和研究影响披露的各项因素。经实证研究,企业规模、国有化程度和行业的性质特征与环境会计信息披露水平呈现显著相关,而企业的经营、财务状况（如盈利水平、偿债能力等）对环境会计信息披露水平影响程度不明显,最后根据研究结论提出了相应的政策建议。

Corporate Characteristics,the Degree of Nationalization and Environmental Accounting Information Disclosure---Based on the empirical analysis of listed company of mining industry in Shanghai

From the perspective of corporate characteristics and the enterprise nature, this paper selects six explanatory variables: firm size, industrial characteristics, financial performance, solvency, and return on investment as well as the degree of nationalization, analyzes and studies the factors influencing environmental accounting information disclosure based on listed companies of the mining industry in 2012 and 2013. The results show that firm size, the degree of nationalization and industrial characteristics are significantly related to the level of environmental accounting information disclosure, but financial characteristics such as profitability and solvency have no significant effects on environmental accounting information disclosure. Finally this paper puts forward some relative policy recommendations according to the conclusions.