An Empirical Study On Disclosure Of Environmental Accounting Information In Chinese Chemical Listed Companies

Faced with an increasingly serious problem of environmental pollution,countries become more and more aware that companies' implementing environmental accounting,disclosing environmental accounting information, utilizing economic and market mechanism to constrain and monitoring the impact of companies' producing activities on the environment are very important and effective in the environmental protection and management.Environmental protection requires the companies reflect not only the fiduciary duties of the economy, but also the fiduciary duties of the environment when they disclose their information.Due to the complexity of the enterprises' environmental behavior and issues, many practice is inconsistent with the traditional accounting recognition and measurement standards, and it has not yet been incorporated into the financial accounting report system.Thus carrying out research on the disclosure of environmental accounting information is of great significance to the enterprisers' environmental accounting theory and practice, extremly before the publication of relavant environmental accounting criterions and the establishment of environmental accounting system.This thesis reviewed the domestic and foreign environmental accounting research results at first, analyzed the factors that effect environmental accounting information disclosure and its motivation from the sustainable development theory and the Information asymmetry theory viewpoint, compared the domestic and international disclosure of environment accounting information from environmental law and practice of disclosing environmental information aspect, and then the author test the reason which influence the disclosure environmental accounting information on china's capital market.Studies show that in our country, the content of listed companies in disclosing environmental information mixed,general quality level was low, reluctant to disclose environmental information voluntarily, and the disclosure lack fixed standard form and comparability. Our current disclosing quality of the environmental accounting information is significantly correlated with the size of corperation, state-controlled nature and the concentration of stock right.Therefore, the construction of china's current environment accounting standards should strengthened, environmental matters involving the recognition criteria and measurement standard should be clearly defined.We must establish a mandatory disclosure and voluntary disclosure model of environmental accounting.It is necessary to strengthen the identification and supervision of environmental accounting information disclosure, to ensure the reliability of their information.Reflect better the environmental impact of economic activities,and show its environmental responsibility.