A Study On Environmental Accounting Information Disclosure Of Listed Companies From Heavy Polluting Industries

With the rapid development of socio-economic, the environmental problems become more and more seriously, environmental issues have become a global problem. According to statistics,80percent of environmental pollution from the production and operation activities of enterprise, enterprises as the perpetrators of environmental problems, its environmental accounting information disclosure has become a focus of attention, people can get results of corporate environmental protection and environmental policy and predict environmental situation from corporate environmental accounting information disclosed.This paper start from present situation of heavy pollution industry listed companies’ environmental accounting information disclosure, in order to find and solve the problem of environmental accounting information disclosure. Firstly, sort out the domestic and international environmental accounting information disclosure of relevant literature to generalize the work of their predecessors did; secondly, define the environmental accounting and environmental accounting information, analyst economic theory related to environmental disclosure, and introduced China’s environmental management institution briefly, in order to lay the foundation for later. Thirdly, select283heavily polluting companies which listed in Shanghai stock market as a research object, using content analysis method and ANOVO test method,analyze how industry and content effect heavy polluting industries environmental accounting information’s quality, and found the problems of heavy polluting industries environmental accounting information disclose. Finally, interest in foreign experience and results and China’s actual situation, ensure the main environmental accounting information users, content and disclosure manner. Suggest to add an "environment of corporate financial information table" in order to improve the information disclosure system of environmental accounting. Furthermore, give some advices to government and heavily polluting industries companies. In order to create theoretical and practical values...