Empirical Study On Influencing Factors Of The Enterprise Environment Accounting Information Disclosure

The new central government came to power, China’s economic and social development is turning to a new historical stage. In the new period, the state vastly promote the new urbanization, pursuit the quality and efficiency of economic and social development.Sustainable development become an inevitable choice at home and abroad, the Pearl River Delta region as the forefront of China’s economic opening areas led to resources exhausted,environment issues more prominently. Environmental accounting as an emerging interdisciplinary major, playing an increasingly important role in the field of environmental protection. Environmental accounting from the perspective of the accounting discipline,taking the enterprise production activities on the natural environment and ecological impact。This article is totally divided into six parts, the first part sums up the domestic and foreign environmental accounting information disclosure of the existing research results and the related literature, and summarizes the main research content. The second part discusses the future in the new period, the macro environmental trend at home and abroad, especially in China, the economic and social development under the new orientation of the impact on the environment accounting. Then the third part of this article, from the perspective of the theory analysis of the logic and principle of the environmental accounting information disclosure, analyze the basic theory of the environmental accounting. The fourth part compares the environmental disclosure of listed companies in the Pearl River Delta and other areas of the domestic listed company,research the status and the disclosure way. The fifth part, multiple regression model is established, building a comprehensive index system and analyzing environmental accounting information disclosure of listed companies in the Pearl River Delta of the main influencing factors. Finally, the article combines the above comprehensive analysis, and get empirical analysis conclusion, and give some policy suggestions on environment protecting.