Research On Voluntary Accounting Information Disclosure Of Listed Companies In Chemical Industry

With the increasing development of capital market and the need of accounting information for the information users, the disclosure of listed company about accounting information get more attention. In recent years,our country has formulated and revised the relevant accounting standards for business enterprises, and puts forward the mandatory accounting information disclosure requirements, but there is no clear provisions on voluntary disclosure of accounting information. Mandatory disclosure of accounting information simply has not been able to meet the demand of accounting information for investors, accounting information disclosure and voluntary disclosure of accounting information demand is complementary trend. With further development of Chinese economy, energy consumption increasing and hazy weather showing up frequently, the whole society gets focused for being responsible for enterprises, especially the listed company of chemical industry. Although the Chinese scholars choose a lot of listed Corporation as the voluntary disclosure of accounting information, the disclosure of voluntary accounting information on chemical industry is very rare. Therefore choosing the chemical industry as disclosure of voluntary accounting information as a subject will make the whole society take its share of blame for chemical industries, making more contributions to the environment where human beings live for.Through the analysis of Chinese and foreign study results, and understanding more related theories about the disclosure of voluntary accounting information can create a suitable standard system for accessing the disclosure of Chinese chemical industries voluntary accounting information. Analysis of the data reveals the phenomenon of disclosure of Chinese chemical industries voluntary accounting information at present, and then set in motion to solve these problems of the results.Aiming at the existing problems and the causes of the problem, the corresponding from disclosure, disclosure consciousness, incentive and restraint mechanism, the corporate governance structure, regulatory system in several aspects, and put forward with reasonable suggestions. Finally, through the case analysis to clarify the constructed index system which is applied to the enterprise will get some feedback and the necessity of its existence should be implemented. In order to the long-term development of Chinese chemical industry, the chemical industry listed Corporation of voluntary accounting information disclosure will provide support to improve the situation.