| With the continuous development of China’s economy and the gradual reform of the environmental protection system,the concept of ecological civilization and green harmony has gradually penetrated the hearts of the people.After the Third Plenary Session of the Eighteenth National Congress,the Party Central Committee clearly emphasized that the construction of ecological civilization should be implemented,accelerate the effective implementation of the "supply side" reform,and promote the harmonious development of the ecological economy.In the 19 th National Congress,General Secretary Xi Jinping also clearly issued the initiative of “not only Jinshan Yinshan,but also green mountains and green mountains,to build a beautiful and harmonious China”,and pushed the relevant theoretical research of environmental accounting to a new height.The steel industry is one of the pillar industries of China’s national economic development,and it has taken a heavy lifting position in the development of China’s economic construction.However,it is indisputable that the steel industry is also one of the 16 major polluting industries under the key monitoring of the Ministry of Environmental Protection and the securities regulatory authorities.Its characteristics of heavy pollution,high emissions,and high production risks are not only the issues that the company needs to focus on,but also the focus of stakeholders such as the government,the environmental audit department and the public.The article takes the steel industry as the research object.At the game theory level,it constructs the internal and external game model between stakeholders(two-party game,three-party game),and analyzes the strategic choice of the game subject in the process of disclosure of environmental accounting information of steel listed companies.Further construct a dynamic game model under complete information,a dynamic game model under incomplete information,and use the inverse induction method to solve the perfect Bayesian equilibrium,so as to analyze the influencing factors of environmental accounting information disclosure in the steel industry,in theory The improvement of the level has been further extended.At the level of practice and innovation,focusing on steel listed companies,we find out the specific impact variables for empirical analysis and verify the correctness and rationality of the game model.In view of the game theory and the analysis of the game model,the relevant research on the environmental accounting information disclosure of the steel industry is conducted for the strategic choices that can be taken by various stakeholders.Selecting the 2010-2018 annual report,note description and social responsibility report of 52 listed steel companies in Shanghai and Shenzhen stock markets as data sources,using descriptive statistics,full sample regression and sample hierarchical regression analysis between steel industry participants The interest intertwining relationship and the game strategy are tested to reveal the relevant weights and guiding mechanisms that affect environmental accounting information disclosure in the steel industry.The empirical results show that the implementation of the environmental protection mechanism has prompted steel listed companies to choose compliance and legal environmental accounting information disclosure behavior;rigorous and standardized corporate organizational structure can improve the quality of environmental accounting information disclosure in the steel industry.Finally,starting from the formulation and implementation of the government’s environmental protection mechanism,combined with the optimization of the steel industry’s own organizational structure,it puts forward some suggestions for improving the environmental accounting information disclosure of the steel industry,to improve China’s environmental accounting information disclosure system,and to improve the environment of steel listed companies in the industry.,and to improve the quality of accounting information disclosure. |
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