The Research On Influence Factors Of Environmental Accounting Information Disclosure Of Listed Companies Of Western Region

With the rapid economic development, and increasingly severe environmentalproblems, countries around the world have issued a series of laws and regulations onenvironmental protection. As a member of the world, we face serious challenges ofenvironmental problems equally. With China’s accession to the WTO, as well as theimplementation of sustainable development strategies, environmental accountinginformation will be sustainable and irreplaceable important information in makinginvestment decisions. While the western region is the gathering place of China’s energyprovince, some industry is a pillar industry of the national economy, Its economicdevelopment lead to environmental pollution. Therefore, the point of this article isdisclosure of environmental accounting information, Select listed companies in theWestern region for the study, has a very important significance.This paper, by useing normative and empirical research methods, Combined with theWestern region environmental accounting information disclosure of the listed companyitself, Analysis of the degree of influence factors on the level of environmental accountinginformation disclosure, First, selecting explained variable and explanatory variablereasonably. Index for environmental accounting information disclosure are explanatoryvariables, select12indicators from the internal dynamics of the company, corporategovernance structure and external pressure as explanatory variables to builde model.Secondly to2009-2011in10provinces in the Western region (city, district)223listedcompanies for samples,Mainly use of EXCEL and statistical analysis software, SPSS17.0,combined with descriptive statistical analysis, examinations between the variousvariables(Independent samples t-test, correlation between testing and multicollinearity test)multiple linear regression analysis to study on empirical analysis, At last,This paper makerational and feasible recommendations focusing on empirical research results.Empirical studies have shown that in this article: First, listed companies in WesternChina realized the importance of environmental accounting information disclosure, thenumber of disclosure of companies increased year by year, but current environment accounting information disclosure is not too optimistic in Western region of China listedcompany, Overall lower levels of disclosure, three-year average level for about26%,contents of disclosure incomplete and mainly qualitative disclosures, disclosure form issingle, carrier primarily on annual financial reporting disclosure; Second, from thecompany’s internal power factor, Company size and the growth associated with the level ofenvironmental accounting information disclosure,while profitability of the company andcorporate learning fails the test of significance. From the corporate governance structure:The weighting of shares, ownership concentration, Board independence and level ofenvironmental accounting information disclosure are significant positive correlation,Chairman and General Manager of the second level and the level of environmentalaccounting information disclosure are negative correlation, And not through the test ofsignificance. From external pressure factors: Regulatory pressure on the Government,creditors and public pressure and environmental accounting information disclosure aresignificant positive correlation, Investor pressure fails the test of significance.At last, This paper focuses on the problems of environmental accounting informationdisclosure of listed companies in western area, From the company’s own establishment ofrelated systems, the improvement of corporate governance structure of listed companiesand the supervision of three external stakeholders, making some related responses andsuggestions.