Research On Corporate Environmental Accounting Information Disclosure In Western China

Increasingly serious environmental pollution problems not only cause a threat tohuman survival and health but also block the sustainable development of economicand social. This problem is more serious in environmentally fragile areas of westernChina. The main objective of environmental acSTAnting research is to reveal theinfluence of environmental issues on businesses development and that of enterpriseoperation on the society to provide an effective approach for the enterpriseunderstanding the environment damage and protection. Using logical deduction,summarized methods, comparative and regression analysis, statistical tests and othermethods, this thesis focuses on environmental acSTAnting information disclosure oflisted companies in ecologically fragile western China.According to the different system backgrounds of environmental acSTAnting indeveloped STAntries, the environmental acSTAnting information disclosure system inthese STAntries are analyzed systematically and a new approach for environmentalacSTAnting information disclosure in the listed companies in ecologically fragilewestern China is proposed. Then, based on the requirements of ecological civilizationconstruction and economic development in southwest China, the construction ofecological civilization and functional orientation of these regions are analyzedtheoretically. Also, the interaction between environmental acSTAnting informationdisclosure and eco-economic development and the outside interests stakeholders andinternal motivation are investigated. On this basis, using the sample data from 150listed companies in four southwest provinces (municipalities) from 2008 to 2010, theproportion, motivation, content and modes of disclosure on the southwest ofenvironmental acSTAnting information are studied statistically.To further explore the environmental acSTAnting disclosure information of listedcompanies in southwest China, the impact of environmental disclosure factor model ispresented based on above research and with the background of southwest province.Additionally, seven assumptions of an empirical study are put forward and thedisclosure index and related variables are analyzed by descriptive statistical theoryand multiple regression method. Finally, according to the problems of acSTAntinginformation environment existed in the listed companies of southwest of fourprovinces, this thesis put forward the guidance recommendations of improve the workof the corporate environmental acSTAnting information disclosure. Research results in this thisis provides some basis for decision-making for the relevant regulatoryauthorities, it has very important significance for improving the efficiency ofcorporate environmental acSTAnting information disclosure in the western.