Study On Environmental Accounting Information Disclosure About Listed Companies In China

The sustainable development path is China's long-term development policy. In the rapid development process of modern industry, ecological environment is worsening, natural resources continuous dry up, environmental pollution has become increasingly severe. Enterprise undertakes the inevitable social responsibility of environmental protection. Therefore, the enterprise needs to disclose the information of environmental accounting outside to make the stakeholders understand what business have done, so that to make the enterprise undertake relevant responsibility, prevent and control pollution, and protect the environment.In the area of environmental accounting, the first thing should be carried out is the disclosure of environment accounting information which discloses the influence on environment of all sorts activities of the company. In this paper, we make the research on the disclosure of environmental accounting information of listed companies to meet the lackness of user's needs to environmental information to guide the efficient allocation of corporate resources, to make the government and public supervision of enterprises so that to fulfill their fiduciary responsibility to the environment, and to achieve continuous development to our society.The thesis focuses on the study of environment accounting information disclosure of the listed enterprises. According to the characteristics of subjects, we use the method which combined standard research and empirical research,and combined quantitative and qualitative analysis. Firstly,the thesis reviews the domestic and international environmental accounting information disclosure status of previous research, summarizes the results based on previous research, so that to get a more comprehensive understanding about environmental accounting information disclosure, and then to build a framework for this study. Secondly, the thesis outlines the main contents of environmental accounting and make theoretical analysis to environment accounting information disclosure with asymmetric information, principal-agent and stakeholder theory.Then, the thesis makes the analysis of the status of environment accounting information disclosure of some developed countries and our country,and make a comparative study from the legal system of the environment accounting information disclosure, Content and form and Willingness of different angles to reflects domestic listed companies'environmental accounting information disclosure problems at the present stage.And we make a survey to the content and the way of environmental accounting information disclosure by taking a sample of listed companies, at the same time we propose hypotheses based on the theory and reality we've got,and we use SPSS software and multiple regression analysis techniques for data processing environmental accounting information disclosure of several important factors (such as ownership concentration, firm size, debt level, the proportion of fixed assets, business growth, the proportion of independent directors, company profitability) for empirical research. Then we come to the conclusion.For various considerations, We select 118 listed companies in the biomedical manufacturing as a sample of this study in the heavily polluting industries which are representative in the aspect of environmental accounting information disclosure.In the end,according to the previous analysis of present situation and impact factors,this paper try to make some suggestions for expanding the disclosure of domestic listed company environmental accounting information.