目前我国的碳排放量在全球居于首位,碳减排及其相应的碳管理问题迫在眉睫.采矿行业在能源生产过程中产生的碳排放量一直居高不下,且是消耗资源和产生污染排放的重点行业.通过选取采矿业上市公司2011-2015年的碳信息披露数据,将公司规模、企业所在地经济程度作为控制变量,对自愿性碳信息披露与公司绩效和政府补助进行实证研究,结果发现,采矿行业自愿碳信息披露与政府补助高度正相关,与公司绩效呈弱正相关.%The amount of our country's carbon emissions is the highest in the world at present.Carbon reduction and its corresponding carbon management is imminent.The mining industry's carbon emissions has been high in the energy production process.Therefore,we select the mining carbon disclosure of listed companies in 2011-2015 data as the research object,we take an empirical test on the relationship of voluntary carbon disclosure among corporate performance and government subsidies or reward,corporate size,company size and economic level of the company as control variable.The result shows that the relationship between voluntary carbon disclosure of the government subsidy or reward is positive;voluntary carbon disclosure is a positive correlation with corporate performance,but the significance is not strong.
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