Analysis On The Factors Of Effecting Environmental Accounting Information Disclosure Based On The Examples Of Shanghai A-Stock Listed Company

21st century is the century of science and economic have huge development, and the pursuit of sustainable development is also increase. Researching and practicing for environmental accounting information disclosure, whether for all humanity, or of a country's social and economic development has global significance. To promote environmental accounting and environmental accounting information disclosure is imperative in our country. Our country environmental accounting information disclosure has just started, are still in the initial stage, whether the content and methods, the system or influence factors of environmental accounting information disclosure, the related theories need to be to learn from foreign experience and must combined with China's specific national conditions for innovation. Therefore, the research of environmental accounting information disclosure has great theoretical significance. From growing number of recent reports of environmental disasters we can learn that, China's rapid economic development in 30 years to bring the issue of environmental degradation and the spread of environmental pollution problems in the past few years may not show up but are now in a period of outbreak. The company as recognized polluters must take primary responsibility for environmental problem. Environmental accounting information disclosure is an important way for external stakeholders to make investment decisions or to know the company's environmental policy, environmental protection achievements. Therefore, research of environmental accounting information disclosure is not only an academic question but also can meet the needs of stakeholders and is a beneficial factor to the healthy development of the ecological environment, so research of environmental accounting information disclosure has a great practical significance.The main purpose of this study is analyze the status of listed companies in China polluting industries' environmental accounting information disclosure, find the identify factors which impact environmental accounting information disclosure, and reflect the current problem, then put forward suitable countermeasures and suggestions. According to the characteristics of subjects,using standard research and empirical research combined quantitative and qualitative analysis method. First reviewed the domestic and international environmental accounting information disclosure status of previous research, summarizes the results based on previous research, have a more comprehensive understanding about environmental accounting information disclosure, and then building a framework for this study. Second, making a basic overview and a theoretical analysis of environmental accounting information disclosure theory, combined with sustainable development theory, agency theory, information asymmetry theory, game theory. And then select the Shanghai Stock Exchange 150 shares of heavy polluting industries a sample of listed companies, make a survey about the content and the way of environmental accounting information disclosure, and obtain a specific characteristic of China listed companies' environmental accounting information disclosure. Then combined with our unique research background, based on existing theories and hypotheses put forward empirical research methods, the specific use of multiple regression analysis of the data processing. Determine the research method, index of environmental accounting information is interpreted as a variable, firm size, financial leverage, profitability, sustainability, the proportion of state-owned shares, the proportion of fixed assets, such as ownership concentration as explanatory variables. In the regression analysis, taking into account forced into the strategy difficult to pick out important variable regression, in order to pick out the right environmental disclosure Factors affecting the most important purpose of this study completed by the stepwise regression method weeded out those that are interpreted variable less important explanatory variables. Then use the data processing software spss, through many tests, concluded that the linear regression equation. Last,find the effect of four heavy polluting industries in China at this stage environmental factors accounting disclosure index is firm size, fixed asset ratio, the proportion of state-owned shares and the management stake.Finally, based on the listed companies to disclose environmental accounting information of the status and impact factors, we found the heavy polluting industries of environmental accounting information disclosure of listed companies there generally low level of disclosure; environmental laws and regulations are not perfect; environmental disclosure content is not standardized, no Environmental accounting standards as a basis; corporate environmental accounting information disclosure is more single; disclosure mode is not standardized, are not comparable. Suggests that Chinese government to establish and improve environmental laws, regulations, continue to implement the principles of sustainable development strategy, adhere to mandatory disclosure and voluntary disclosure of the method of combining to raise the level of our disclosure. Stressed the importance of the development of environmental accounting standards, provide specific and feasible independent environmental report revealed a model for our environment, provide the basis for the formulation of accounting standards. To strengthen community oversight of the business environment.