The Reasearch On Influence Of Corporate Governance Structure On Carbon Accounting Information Disclosure

The greenhouse effect is the commonly konwn as the atmospheric heat preservation effect,industria fuel is given priority to with carbon dioxide released by the greenhouse gas,is an important cause of the greenhouse effect. According to the investigation statistics data from 1981 to 1990, in the past 10 years the global average temperatures have risen 0.48 degrees Celsius than the past 100 years. In order to solve this problem the United Nations began to focus on climate change, and made a prediction of global temperature situation and its possible serious consequences.The world began to spare no effort to carry out energy conservation and emissions reduction plan and have issued a series of policies to promote the development and popularization of energy saving and emission reduction. Corporate is very important in national economy in our country, it is also an important source of carbon emissions, carbon emissions from enterprise management, to build a low carbon economy become the important focus of attention in our country at present.In view of the carbon management in enterprise, the use of carbon in the form of accounting information disclosure to supervise and control, is a very effective means.However, due to some problems existing in the corporate governance structure, carbon accounting information disclosure is not very ideal.For this matter this paper analyzes the problems existing in the enterprise’s corporate governance structure, and puts forward some assumptions, and the empirical analysis model is established according to the hypothesis of carbon accounting information disclosure is the empirical analysis, find out the influence in the enterprise carbon accounting information disclosure, and puts forward some corresponding suggestions.Main content and framework of this paper is as follows:the first part is introduction, mainly to this article research background, research significance, research status at home and abroad are discussed and introduced, finally elaborated the research ideas and methods; The second part is related to this article expounds the concept, theory and unified, first of all define the carbon accounting, carbon emissions and corporate governance, the second for the purpose of this article the related basic theories, such as the. external theory, principal-agent theory is briefly analyzed; The third part is mainly of carbon accounting development present situation, the environment and the status quo of the corporate governance are analyzed, and combed the corporate governance mechanism of carbon accounting information disclosure; The fourth part mainly is the correlation of the empirical analysis part, this article selects the Shanghai and Shenzhen A share market from 2011 to 2013 of coal industry, chemical fiber, and water and electricity gas industry listed companies as research samples, and uses SPSS software to build the model of the multiple linear regression analysis. Studies show that management equity and the existence of the independence of the board of supervisors did help to enterprise carbon accounting information disclosure, and positively correlated relationship. Control variables in the enterprise scale, enterprise development, and so on and so forth also help enterprises to carry out carbon accounting information disclosure, positively correlated relationship. Chairman of the board of directors and managers, unity against carbon accounting information disclosure of their functions and powers, a negative correlation relationship. The interpretation of the other variables influence on carbon accounting information disclosure is not obvious. To this, in the final for the enterprise internal and external governance, the paper puts forward the corresponding suggestions and optimization measures.The innovation of this article:(1)The first part is Approach Innovative. Summarizes researches on carbon accounting information disclosure found that most scholars are from the status quo carbon accounting information disclosure, disclosure modalities research, research-based ways to regulate research. This international Carbon Disclosure gradual maturation, but generally speaking, very little research on the corporate governance structure for carbon accounting for the impact of information disclosure; From the perspective of the corporate structure of governance, and explore the relationship between corporate governance structure and carbon accounting information disclosure enriches the research of carbon accounting information disclosure. (2)Empirical content Innovation. This paper selects the Shanghai and Shenzhen A-share market from 2011 to 2013 the coal industry, chemical fiber industry and utilities listed companies as samples for carbon accounting information disclosure for the study, the sample’s carbon accounting information disclosure conducted in-depth studied and proposed recommendations accordingly. This is to further understand our carbon accounting information disclosure of listed companies of the actual situation, from a structural point of view of corporate governance targeted to strengthen carbon accounting information disclosure, in order to improve the quality of China’s carbon accounting information disclosure provides a reference and inspiration.