Research Of Influencing Factors Of Heavy Polluting Industries Quality Of Environmental Accounting Information Disclosure

The main purpose of this research is to analyze present situation of heavy polluting industries environmental accounting information disclosure quality of listed companies in China by descriptive statistic, and influencing factors of heavy polluting industries environmental accounting information disclosure quality of listed companies in China by multiple regression analyze, and find some existing problems of heavy polluting industries environmental accounting information disclose of listed companies and put forward corresponding strategy and advice.First, starting from three aspects of the environmental accounting information disclosure and economic benefit and environmental efficiency, present status at home and abroad are evaluated and summarized. The article define heavy pollution industry through the relevant laws and regulations. And expound related theories to establish the theoretical foundation for the study of the article.Second, this article makes a comparative study on present situation and regulations of environmental accounting information disclosure of listed companies at home and abroad, the research shows that environmental accounting information disclosure of listed companies in China is far behind foreign countries. Relevant laws and regulations in developed countries are complete. The main cause is influence of government policy and other external factors.Then, this article statistical analysis the environmental accounting information disclose in 2009 annual report using methods of frequency analysis and comprehensive comparison. Mainly talks about two aspects, that is, the different industries and different scales. It is found that industries of strong disclosure standards have relatively high disclosure quality. Then we construct linear model by linear regression analysis. It is found influencing factors of environmental accounting information disclosure quality using SPSS software. That is company scale, loan level and corporate value. Finally, according to the analysis of present situation and influencing factors of heavy polluting industries environmental accounting information disclosure quality of listed companies, the research finds that the internal financial factors have a weak influence on the environment accounting information disclosure quality of listed companies, state policies have a significant influence and relevant laws and regulations are imperfect.