南华大学学报（社会科学版）Issue(2)：44-50,7.
市场化进程、企业环境信息披露与债务融资--来自我国石化塑胶行业上市公司的经验证据
Market Process, Enterprise Environmental Information Disclosure and Debt Financing---Empirical Evidence from Listed Companies in the Petrochemical Plastics Industry
摘要
Abstract
This paper studied the quality of environmental information disclosure affecting the company of debt financing from 2010 to 2012 of petrochemical plastics industry.The results showed that:At present, the quality of environmental information disclo-sure of listed companies in the petrochemical plastics industry is irregular, and the disclosure content is lack of normative and unity. The quality of environmental information disclosure is positively correlated with the bank loans and long-term loans of enterprise, and this correlation is more significant in areas of high market than the low market.the quality of environmental information disclosure is negatively correlated with the commercial credit, and the negative correlation is more significant in areas of low market than in the high market.In addition, the quality of environmental information disclosure has negative impact on short-term loans, but it is less signifi-cant.关键词
市场化进程/环境信息披露质量/债务融资/石化塑胶行业/实证研究Key words
market process/environmental information disclosure quality/debt financing/petrochemical plastics indus-try/empirical study分类
管理科学引用本文复制引用
唐洋,牛佳丽..市场化进程、企业环境信息披露与债务融资--来自我国石化塑胶行业上市公司的经验证据[J].南华大学学报（社会科学版）,2015,(2):44-50,7.基金项目
湖南省社科基金项目“家族涉入‘差序格局’的形成机制及其经济后果”资助（编号13YBA289）阶段研究成果之一；湖南省教育厅科研项目“矿山企业环境信息披露体系研究”资助（编号11C1102）；衡阳市软科学计划项目“衡阳市企业环境保护内部控制建设研究”资助 （）
