绿色金融对企业环境会计信息披露的推动作用研究 -会计学专业

摘要

随着全球环境问题日益严峻，绿色金融作为推动可持续发展的重要工具，逐渐成为学术界和实务界的关注焦点。本研究旨在探讨绿色金融对企业环境会计信息披露的推动作用，以期为相关政策制定与实践优化提供理论支持。研究基于中国A股上市公司2015年至2022年的面板数据，采用固定效应模型分析绿色金融发展水平与企业环境会计信息披露质量之间的关系，并引入地区差异、行业特征等控制变量进行稳健性检验。结果表明，绿色金融的发展显著提升了企业的环境会计信息披露水平，尤其是在环境敏感型行业和经济发达地区表现更为突出。此外，中介效应检验发现，绿色信贷和绿色债券是绿色金融影响企业披露行为的主要渠道。本研究的创新点在于首次将绿色金融与环境会计信息披露相结合，从金融供给端揭示了企业环境信息透明度提升的驱动机制，同时拓展了绿色金融功能的研究视角。研究结论不仅验证了绿色金融的正向作用，还为企业履行环境责任及政府完善绿色金融政策体系提供了重要参考。

关键词：绿色金融，环境会计信息披露，绿色信贷，绿色债券，企业环境责任

Abstract

As global environmental issues become increasingly severe, green finance has gradually emerged as a critical tool for promoting sustainable development and has become a focal point of attention in both academic and practical domains. This study aims to explore the role of green finance in driving corporate environmental accounting information disclosure, providing theoretical support for relevant policy formulation and practical optimization. Based on panel data from Chinese A-share listed companies between 2015 and 2022, a fixed-effects model is employed to analyze the relationship between the level of green finance development and the quality of corporate environmental accounting information disclosure, with regional differences, industry characteristics, and other control variables introduced for robustness testing. The results indicate that the development of green finance significantly enhances the level of corporate environmental accounting information disclosure, with more pronounced effects observed in environmentally sensitive industries and economically developed regions. Furthermore, mediation effect analysis reveals that green credit and green bonds serve as the primary channels through which green finance influences corporate disclosure behavior. The innovation of this study lies in its pioneering integration of green finance with environmental accounting information disclosure, revealing the driving mechanism of improved corporate environmental information transparency from the financial supply side while expanding the research perspective on the functions of green finance. The conclusions not only validate the positive role of green finance but also provide significant references for enterprises to fulfill their environmental responsibilities and for governments to improve the green finance policy system.

Key Words：Green Finance, Environmental Accounting Information Disclosure, Green Credit, Green Bond, Corporate Environmental Responsibility

一、绪论 1

（一）绿色金融与环境信息披露的研究背景 1

（二）研究绿色金融推动作用的意义 2

（三）国内外研究现状综述 4

（四）本文研究方法与结构安排 4

二、绿色金融对环境信息披露的理论基础 5

（一）绿色金融的核心概念与内涵 5

（二）环境会计信息披露的理论框架 5

三、绿色金融推动环境信息披露的动力机制分析 8

（一）政策驱动下的绿色金融发展 9

（二）资本市场对企业披露行为的影响 10