Study On The Issue Of Carbon Accounting Information Disclosure In Chinese Heavy Pollution Industry

The climate conference held in Paris let us see the determination of reducing global emissions, low carbon development has set up a huge wave in the world, and become the common values and ethics which universally implemented in the world. China is now in a critical period of economic transformation, so actively join to the emission reduction to cope with the increasingly severe climate change, take the initiative to submit to the UN "China national independent contribution". The era background of the development of low carbon put forward new requirements on the relationship between the business and social ecological environment, After putting the construction of ecological civilization in the national strategy in "the twelfth five-year Plan", China now puts forward the development idea of "green, coordination" in the "13th Five-year Plan", and green low carbon development are included into the research topic. Enterprise practices of carbon reduction action is directly related to the evolution of the ecological environment, at the same time, enterprises of carbon accounting information disclosure has become an important realistic problem today, which attracts the government and the public’s attention.This paper completed by detailed reading sample company’s annual report, social responsibility report, analysising and sorting out the carbon content framework and disclosure of accounting information, first analyzing the situation of carbon accounting information disclosure of sample companies, then put the influence factors of carbon accounting information disclosure as the breakthrough point, from the perspective of company characteristics, corporate governance, external supervision to study the relationship between financial risk, growth ability, listed years, ownership concentration, auditors’scale with the carbon accounting information disclosure. Combining with the theory and the analysis of the status quo, according to the relationship between variables and carbon accounting information disclosure level, hypothesising and building mathematical model, building models for multiple linear regression, to verify the accuracy of the hypothesis. According to the present situation and the empirical results, this paper puts forward my own advice.