A Study On Questions About Environmental Accounting Information Disclosure

With the development of modern economy, people’s environmental protection consciousness strengthens gradually, and the work of environmental protection is paid more and more attention by the public and all kinds of organizations, and the disclosure of environmental accounting information has increasingly become the general trend. However, the level of the disclosure of environmental accounting information of China’s enterprises is generally low, so it can’t satisfy the decision demand of external information users. Therefore, the author chooses the listed Corporation of the papermaking and paper products industry in the A shares as the research sample, by analyzing and studying their annual reports and social responsibility reports or environmental reports(if have)of four consecutive years, then finds the influential factors of the disclosure of environmental accounting information. Then according to the result of the research, the author puts forward specific countermeasures and suggestions, in order to provide a reference on enhancing the level of disclosure of environmental accounting information of China’s enterprises.In the specific process of the study, when the author evaluate the score of environmental accounting information of Sample Firms, she not only pays attention to the number of disclosure of environmental accounting information projects, but also takes the quality of it into account, so that the score of environmental accounting information based on it will be more scientific, and the dependent variable-- the index of disclosure of environmental accounting information will be more reasonable. After the related theory, the author makes a detailed analysis on the current situation of disclosure of environmental accounting information of listed Corporation in the papermaking and paper products industry in our country, and points out a series of problems of disclosure of environmental accounting information, such as the excessive focus on favorable information, the excessive use of qualitative description, the lack of foresighted information and so on. After that, the author successively sets the dependent variable and the independent variable, constructs the multiple linear regression model, makes the descriptive statistical analysis, analyzes the correlation, makes the multiple linear test. Ensuring that the multicollinearity does not exist among the independent variables, the author makes a multiple linear regression and carries the concrete analysis on the result, and finally finds the main influential factors of the disclosure of environmental accounting information—SIZE, ROE, CEO, BOARD SIZE, BOARD MEETING. Finally, in order to solve the problems of disclosure of environmental accounting information in our country, combining with the results of the empirical research, the author puts forward to strengthen the propaganda and education of environmental protection and other 4 effective countermeasures.