The Study On Enveironmental Accourting Information Disclosure Of Listed Companies From Heavy Polluting Industries

The main purpose of this study is to analyze the environmental disoure of listed companies in heavily polluting industries in China,to finds out influence factors of environmental information,to reflect the problems on it and put forward countermeasures and proposals as well. Aiming at the characters of subject, the paper uses both the standardized research and the empirical approach, combining qualitative and quantitative analysis.Firstly, the paper compares regulations and current situation among international organizations, European and American countries, Japan, and China, founding that the research on environmental disclosure in China is far behind foreign countries.Secondly,using the metheds of comprehensive frequency analysis and average compared analysis collects the data about enveironmental information from listed companies'prospectus and annual reports in 2007. The paper studies polluting lised companies'environmental disclosure in our country from industry,region, scale and ST or not ST.Through the analysis,revealing the current situation in our country three-dimensionally.Using linear regression analysis method to construct a linear model, regressioning analysis by the spss software, finding out four influence factors of environmental disclosure, including firm size, fixed asset ratio, the proportion of state-owned shares and the management stake.Thirdly,based on the above analysis, Some problems have been found at present about polluting lised companies'environmental disclosure in our country:low disclosure;environmental laws and regulations are not sound;environmental disclosure content is not standard,there is no accounting postulates as criterion; disclosure mode is not standardized, there is no comparability; environmental information the lack of audit and other issues. AT last, Chinese Government is proposed to establishof a sound environmental legal system, continue to implement the strategy of sustainable development principles, combining mandatory disclosure with voluntary disclosure to raise the level of our disclosures. Stressed the importance of the development of environmental accounting standards,a concrete and practical model of independent environmental report is offered, providing the basis for the formulation of accounting standards. Initiative countries to establish an effective environmental auditing systems and environmental information disclosure system to guarantee the exactness and reliability of environmental information to strengthen the community's business environment supervision.