Study On The Evaluation And Influencing Factors Of Environmental Accounting Information Disclosure

The main purpose of this paper is to develop an evaluation index system that can describe the level of environmental accounting information disclosure of listed companies in China’s heavy pollution industry,correctly evaluate the level of environmental accounting information disclosure in China’s heavy pollution industry,and explore the influence of enterprise characteristics,executive characteristics,external pressure and market environment on the level of disclosure.In view of the characteristics of the research content,a variety of research methods,including literature analysis,content analysis,main component analysis,hierarchical analysis and regression analysis,are used.First of all,from the concept of environmental accounting,environmental accounting information,environmental accounting information disclosure of a series of similar concepts to define,analysis of the current research background.The current situation of domestic and foreign research is analyzed,and four influential factors of company size,profitability,industry characteristics,public and media attention are summarized.Secondly,starting from the definition of the scope of China’s heavy pollution industry and the distribution of the industry,the analysis of China’s heavy pollution industry environmental accounting information disclosure in the disclosure rate,disclosure form,content of three aspects,sum up the characteristics and shortcomings of China’s heavy pollution industry enterprises in environmental accounting information disclosure.Then,on the basis of the overall current situation analysis,combined with the literature analysis,determine the evaluation index,and at the same time use the main component analysis method to determine the index weight,build the heavy pollution industry environmental accounting information disclosure evaluation index system.According to the index system,the level score of environmental accounting information disclosure of listed companies in heavy pollution industry is calculated,and the overall descriptive statistical analysis and industry analysis of the score are carried out,and the change of disclosure level and industry score are summarized.Third,the literature analysis method is used to determine the factors of environmental accounting information disclosure in the heavy pollution industry,and then the selection of indicators by hierarchical analysis method is used to determine the final index system,which includes the characteristics of enterprises,the characteristics of senior executives,external pressure,market environment,four secondary indicators,including 10 three-level indicators.At the same time,the relationship between the level of environmental accounting information disclosure and the indicators of influencing factors in the heavy pollution industry is established,and the stability test is established to arrive at whether the relationship is reliable.Finally,it is suggested that enterprises from their own point of view,the establishment of internal environmental management system,environmental crisis management mechanism and improve environmental information disclosure awareness to improve the level of disclosure,while the external pressure angle,relying on enterprise layered control,step by step,stakeholders to improve environmental awareness,the government to improve the environmental information disclosure system and strengthen supervision four aspects to improve the disclosure level of environmental accounting information of heavy polluting industries.