Research On The Carbon Accounting Information Disclosure And Its Factor Analysis Of China’s Manufacturing Companies

It has become an indisputable fact that the use of energy is damaging the environment especially when it comes to the evident changing of climate caused by excess carbon dioxide emissions. And so a significant branch of environmental accounting- carbon accounting came into being under such background. As a large producer, the carbon emissions of China- in which the most significant carbon emissions is produced by manufacturing- is only second to American in the world, and it is thus clear that carbon accounting in China is promising. However, with the fact there is neither mature theoretical system supports nor established legal regulations restrictions, the carbon accounting for China, after all, is a relatively new field. Thus makes its information disclosure comes with relatively large proportion of subjective and arbitrary and can not meet the needs of its information users.This article studied the enterprise carbon accounting information disclosure based on the manufacturing industry as the premise. Firstly it introduces the development situation of low-carbon economy, summarizes the literatures on the carbon accounting and its information disclosure domestic and overseas, overviews the related theory of carbon accounting information disclosure including the social responsibility theory, sustainable development theory, asymmetric information theory and stakeholder theory. Then, it defines the characteristics of the manufacturing industry and the current situation in the manufacturing enterprise carbon accounting information disclosure for the groundwork of next research focus. Secondly, through the collection of data of China Listed Companies 2011--2013 years, and its summary and analysis, from aspects of the performance achievements, the extent of liabilities, profitability, the company size, state-owned holding and the strategic decision, multiple linear regression method is used to analyze the main factors of carbon accounting information disclosure, and a conclusion is drawn.Finally, from the principles of the system establishment to the requirements of disclosure quality, from the content and methods of accounting information disclosure to the expectations of improving the level of carbon accounting information disclosure, views manufacturing as a point and extends it to the surface of various industries, relevant suggestions on the implementation of carbon accounting information disclosure system is proposed for the present stage of China.