A Study On Environmental Accounting Information Disclosur Of The Influencing Factors About Listed Companies In China

The progress of science and technology has brought the great progress of productivity, human deeplyimmersed in progress, as the master of nature itself, and not to care about this development behind the priceas well as to whether can last. From on30time begin the century, nature of the retaliation continuously,among which the most prominent natural disasters. These problems not only made the material basis ofeconomic development, but also to human development to cast a shadow over the prospects.The environmental problem has become the most important issue facing the. In view of this, themankind begins to their previous behavior and reflect the development patterns, gradually realize thehuman development should not be at the cost of environmental damage." Declaration on the humanenvironment", put forward " the human race have only one earth" slogan, that humans began into theenvironmental protection era;" our common future" report, the first scientific definition of" sustainabledevelopment " concept, put forward the human should take the road of sustainable development. A globalprotect environment and green movement gradually infiltrated into every aspect of human life, the variouscountries, various organizations and individuals have the responsibility to actively to invest theenvironmental protection movement in.One of the important aspects of performance, people in the enterprise environment information of asubstantial increase in demand. Facing this kind of demand, as of social economic activity measurement,reflect the accounting information system, behoove is not in the position. In the nineteen seventies, by forceof law and the pressure of competition in the market and their own development needs, in westerndeveloped countries, some enterprises, began in the financial report disclosure of enterprise environmental information; and in theoretical circles, some accounting experts began to put the issue of environmentaccounting information disclosure and to combine research, obtained certain research results and get therapid development of accounting information disclosure, gradually formed a new branch.Our country is a developing country, is also a serious environmental pollution in the country. How toimprove the ecological environment, in the development of solutions to environmental protection problemin China is very important. From an accounting point of view, draw lessons from western stateenvironmental accounting theory scientific point, strengthen China’s environmental accounting informationdisclosure, accounting information should be prompted in the protection and improvement of ecologicalenvironment in China to play a greater role in a practical way.This paper introduces the environmental accounting research background and the research significance,the United States, Europe, to Japan and other countries and China’s current research and literature review.In theory, introduces the theory of sustainable development, the theory of information asymmetry. OnChina’s environmental accounting information disclosure research, from government departments,environmental protection departments, regulatory departments proceed with, introduced our countryenvironment accounting information disclosure system. Study on environmental accounting informationdisclosure mode, content and types.The use of empirical analysis on China’s environmental accounting information disclosure of listedcompanies and the influencing factors, puts forward three assumptions:1environmental accountinginformation disclosure of listed companies and the company’s profit level are related;2environmentalaccounting information disclosure of listed companies and corporate development ability arerelated;3environmental accounting information disclosure of listed companies and corporate commonwealdonation expenditure positive correlation. One hypothesis three is the innovation of this paper, from the aspects of social responsibility consideration, analysis of environmental information disclosure level andthe relationship between the level of donations. Construction of environmental accounting informationdisclosure index EDI, set the environmental protection plan in the10score entry, entry points set, eachweighted mean as1, when the company disclosed an information1, or0.This paper is a study of voluntary environmental influencing factors of accounting informationdisclosure research, in practice only those polluting industries listed companies will cost environmentalaspects of the information collection and dissemination of the work, according to a September14,2010,Ministry of Environmental Protection released the" environmental information disclosure of the listedcompany ’s Guide"(draft for Soliciting Opinions)16class for heavy pollution industry industry. Accordingto the collected from Shanghai A shares in accordance with the heavily polluting industries have365, thispaper from a random sample of60enterprises (not including ST, PT company), select its2009and2010annual report as the research object (excluding unable to obtain information on enterprise environmentalaccounting information disclosure), were analyzed by multiple regression. The environmental accountinginformation disclosure of listed companies and corporate profitability and development capacity is relatedto the donation expenditure, and has no obvious relation, China’s environmental information disclosurelevel is low. Finally puts forward the improvement and development of our country’s enterpriseenvironment accounting information disclosed some recommendations, with a view to the development andimprovement of China’s enterprise environmental accounting information disclosure to provide a usefulreference, this is also the starting point and end point.