论文总字数：17211字

摘 要

我国经济一直在迅猛发展，但企业在创造经济利益、带动社会发展的同时也引发了一系列气候变暖、大气污染、资源浪费和能源匮乏等生态环境问题，严重威胁我们的生存环境。企业是经济活动的主要参与者，也是导致全球气候变暖的主要“凶手”之一，而我国的重污染行业更是对节能减排有不可推卸的责任。因此，作为污染主要来源的重污染行业上市公司应充分披露碳排放信息，节能减排、实行低碳发展。

国外对碳信息披露进行了深入的研究，取得一系列研究成果。然而，我国对低碳经济的研究较晚，因此对碳的研究对我国既是机遇又是挑战。截止到现在，国内公司对碳信息披露取决于其自愿的态度，缺乏统一的指导，导致评价碳信息披露质量时多种多样，不具有统一性。因此，要达到减少温室气体排放，促进企业利益长久性、实现可持续发展就必须进行碳信息披露。

如今，世界各国已经逐渐对碳信息披露问题重视起来，但就我国而言，有关重污染行业上市公司的碳信息质量披露的研究少之又少。本文以国内外与碳信息、环境有关的文献为基础，参照我国2011-2014年重污染行业上市公司实际情况，探究影响我国重污染行业上市公司碳信息披露的因素，对每个影响因素作了图表分析，最终得出影响碳信息披露的主要因素。

最后，本文针对主要影响因素给出了一定的政策建议。从企业建设内外部两个方面给出解决方案，提升我国对碳信息披露的质量，促进企业的发展，环境质量的提高和低碳经济的发展。

关键词：碳会计信息披露；影响因素；重污染行业；上市公司

Study on the influencing factors of carbon information disclosure of listing Corporation in heavy polluting industries in China

Abstract

The economy of our country has been in rapid development, but the enterprise in creating economic benefits, promote social development and at the same time also led to a series of climate warming, air pollution, waste of resources, shortage of energy and so on. The ecological environment problems, a serious threat to our living environment. Enterprises are the main participants in economic activities, but also lead to global warming, the main "killer", and China"s heavy pollution industry is the energy saving and emission reduction can not shirk its responsibility. Therefore, as the main source of pollution of heavy polluting industries listing Corporation should fully disclose the information of carbon emissions, energy conservation, the implementation of low-carbon development.

Foreign research on carbon information disclosure has made a series of research results. However, the research on low carbon economy in our country is late, so the research on carbon is both an opportunity and a challenge to our country. Up to now, the Domestic Company of carbon information disclosure depends on its voluntary attitude, the lack of a unified guidance, leading to the quality of the evaluation of carbon information disclosure, not a unified. Therefore, to achieve the reduction of greenhouse gas emissions, and promote the long-term interests of enterprises, to achieve sustainable development, it is necessary to carry out carbon information disclosure.

Nowadays, countries around the world have gradually paid attention to the issue of carbon information disclosure, but in our country, there is little research about the quality of carbon information disclosure of listing Corporation in heavy polluting industries. This paper at home and abroad and carbon, environmental related literature based reference China 2011-2014 heavy pollution industry listed company"s actual situation, exploring the impact of China"s heavily polluting industries listed companies in carbon disclosure of accounting information of factors, factors of affecting each made chart analysis, and finally concludes the main factors affecting the carbon disclosure.

Finally, this paper gives some policy recommendations for the main factors. From two aspects of internal and external enterprises to provide solutions to enhance the quality of China"s carbon accounting information disclosure, and promote the development of enterprises, improve the environment quality and low carbon economy development.

Key words: carbon accounting information disclosure; influencing factors; heavy polluting industries; listing Corporation

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1研究背景 1

1.2研究意义 1

1.3国内外文献综述 2

1.3.1国外研究综述 2

1.3.2国内研究回顾 3

1.4研究方法和研究内容 4

1.4.1研究方法 4

1.4.2研究内容 4

第二章 碳信息披露相关概念界定 6

2.1重污染行业的概念 6

2.2碳排放的概念 6

2.3碳信息披露的概念 6

2.4低碳经济的概念 6

第三章 我国重污染行业上市公司碳信息披露现状分析 7

第四章 我国重污染行业上市公司碳信息披露影响因素的分析 9

4.1公司的盈利能力 9

4.2公司的运营方式 9

4.3公司的资本结构 10

4.4重污染行业特征影响因素 11

4.5经济环境对碳信息披露所产生的影响 12

第五章 加强碳信息披露的对策和建议 13

5.1 针对企业内部建设提出的建议 13

5.1.1 引入碳信息业绩评价指标，确立奖惩机制 13

5.1.2 完善内部治理结构，优化会计人员的组成 13

5.2 企业外部监管方面的建议 13

5.2.1完善碳信息披露制度  13

5.2.2强化政府于碳信息披露中的监管职能 14

5.2.3提升社会对企业披露碳信息的意识 14

5.2.4展开学术研究对企业披露碳信息的理论指引 14

第六章 研究结论 15

6.1本文研究结论 15

6.2 研究局限 15

6.3未来研究的展望 16

致谢 17

参考文献 18

第一章 绪论

1.1研究背景

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