Research On Environment Accounting Information Disclosed Of Listed Companies In China

During the recent thirty years after the Reform and Open, the whole Chinese people who witness the rapidly increasing economy of China are proud of the economy of China. But in the shadow of the increasing rapidly economy is the environmental pollution that is creeping and growing. Nature resource and the self-cleaning ability of environment are decreasing shapely, and pollution events often happen, these appearances affect the human beings’sensitive nerve in environmental protection. The human beings find that nature resource is scarce. The mainstay who makes environmental pollution is the enterprise which has to shoulder the unavailable responsibility. But traditional accounting model can’t provide the enough information in environmental action, the emergence of environmental accounting is necessarily. At present, environmental accounting standard doesn’t issue, so environmental accounting information disclosure is the main way to meet the information demand of the government, the investors, the society, etc.The paper focuses on the factors those affect the environmental accounting information disclosure and the present situation of disclosure. On the base of theory analysis, the paper takes the statistics analysis and an empirical analysis, analyses the present situation of disclosure and the reason, and then confirm the the factors those affect the environmental accounting information disclosure through the empirical analysis. At last, combining with the results of the statistics analysis and an empirical analysis, the author gives threes proposals those are to perfect the law and the rules in environmental accounting, strengthen the internal and external supervise, form the guiding of environmental protection, increase the practice level of environmental protection. This part combines the different main parts with the proposals in order to improve the level of environmental accounting information disclosure. The article includes six parts.The first part is introduction. Firstly, the paper introduced the background and significance of the research, and then the main research results of environmental accounting at home and abroad. At the same time, introduce the academic methodology, research frame and main innovations.The second part sketches the environmental accounting information disclosure. It starts with the definition of environment, environmental accounting and environmental accounting information disclosure both at home and abroad. And then, through the introduction of the theoretical basis of environmental accounting information disclosure, it results in the necessity of environmental accounting information disclosure.The third part made an empirical study of the environmental accounting information situation of China’s listed companies. Taking listed companies in Oil and Chemical industry as example, this part tried to find out the problems existent in corporate environmental accounting information disclosure by the use of information gathered manually, and then analyze the present situation of information disclosure.The fourth part introduced the empirical research. This part constructs the environmental accounting information disclosure index, and test empirically the factors that have influence over environmental accounting information disclosure. The result of the research is that in all factors only company scale and nature of shareholders have great influence over environmental accounting information disclosure.The fifth part focused on the countermeasures and proposals to improve the environmental accounting information disclosure of listed companies in our country. Through the analysis of the status of environmental accounting information disclosure, the author proposes to enhance the environmental accounting information disclosure implementation from three aspects:perfect the law and the rules in environmental accounting, strengthen the external supervise and put internal supervise into practice, provide support for the environmental accounting information disclosure, combine the external supervise and internal supervise, form the guiding of environmental protection, increase the practice level of environmental protection, and combine the different main parts to perfect the proposals, improve the practice level of the different main parts in environmental protection, strengthen the supervise to make the report reflect truly and entirely the environmental accounting information.The sixth part is the ending. The main research content are summarized and prospect, and puts forward the research limitations and shortcomings, for the subsequent environmental accounting information research to provide reference.