The Research On Influence Factors Of Environment Accounting Information Disclosure In Enterprise

Since the reform and opening policy, the economy in our country has developed rapidly and people’s living standard has also improved, but with the continuous increasing populating amount of output from pollution, overall trend of environmental trend keeps becoming worse and conflict within environment is keeping merging. Some key river valleys and sea areas’ water pollutions are keeping becoming worse, hazy situations in atmosphere of partial regions and cities are gradually pushed out and main pollution products in different regions are severely exceeded the low limit, environment problem has become nightlight point in medium and common people.Pollution industries, as a main part of environment pollution, should take responsibility of exposing info from statical environment, however, it has been reported that there are continuous news of incidents, which were occurred because of industries cheating on environmental issues. All these accidents reflected that industries pursue too much on benefits and they lack responsibility for society, moreover, there are problems of information and incomplete system of environment, etc. At the same time, it also reflects that industries lack monitoring and audit from external medium. None exposing or later deliver of info lead to the treatment to pollution of environment may miss best curing timing, and this it only get more on base investment to deal well the environment, but also it is a threaten to health of locals. Relative industries in our country environmentally statical info exposes law system is not perfectly complete, therefore, it is urgent to conduct research on factors in our country regarding this situation.In this paper, we perform incorporating standard research along with practical to research on exposing of environmental info problem in our country.First, we stated research’s theory and real meaning from three perspectives such as the current environmental situation locally, industrial views and influencing factors. Moreover, we laid a foundation of this theoretical research by factors of environmental accounting information disclosure.Second, we could analyze environmental accounting disclosure’s intention and needs based on making use of excellent research outcomes and by using the sustainable development theory, agency theory, asymmetry information theory, stake holder theory and a series of theories.In addition, based on situation of our country, we researched A stock quoted company in Shanghai and Shenzhen in 2011 to 2013 on five industries covering of typical pharmaceuticals, mining, paper manufacturing, chemical engineering and textile process, and we overall considered and took advantage of yearly report and social responsibility’s finance reports’data of financial and on financial and analyzed them by using practical cases.Innovation point is that according to the supply and demand, this paper analyses the influence factors of environmental accounting information disclosure can be divided into the factors influencing supply and demand factors and establish the Logistic model for empirical research. The research results show that the enterprise scale, the economic performance of enterprises, local economic development level, the proportion of tradable shares, the company growth, enterprise debt levels through the test of significance, and two others didn’t pass the significance test, no significant influence on the enterprise environment accounting information disclosure level.At last, we summarized there are problems exiting in information exposing and the reason how they went like this way based on result of research and we came up with political suggestions from supply and demand aspects.