Research On Environmental Information Disclosure In Listed Companies Of Thermal Power Industry

The Reform and Opening-up policy makes China economy a rapid but extensive development, which based on destroying the ecological environment. Nowadays environment al problem caused by this kind of development pattern has become the focus of public attentio n. It is the production and operation activities of enterprises that pollute the environment most ly. Among them, thermal power enterprises make more serious environmental problem. Strengthening the management has been an effective method to solve the environmental problem. And the disclosure of environmental accounting information will be the basis of en vironmental management. Based on this case, according to theoretical analysis and empirical r esearch, this article reveals the situation of environmental accounting information disclosu re in China and what related with the situation.This paper studies the background that disclosure by the electric power listed companies e nvironmental accounting information and the significance of research on this topic. first,For domestic and foreign research on environmental accounting information disclosure situation were summarized, the basic framework of this paper is given, in this paper, research methods and innovation are put forward. Then the second part of the article studies the definition and related theory,Such as the definition of environmental accounting,The definition of enviro nmental accounting information disclosure, Sustainable development theory, Social responsibility theory. Stakeholder theory, Agency theory and related theory. And the analyzes the present situation of thermal power environmental accounting information disclosure of listed companies in our country. Using the empirical research to points is a thermal power class enterprise environment accounting information disclosure and company size, Using the empirical research to points is a thermal power class enterprise environment accounting infor mation disclosure and company size, Corporate profitability, The company debt level and relations between them. So we can know that thermal power type of environmental. accounting information disclosure of listed companies are positively correlated with the company scale. Finally, according to the empirical results in this paper, combined with the actual situation of thermal power listed companies in our country, some Suggestions were put forward,...