Research On The Determinants Of Carbon Accounting Information Disclosure By The Mining Industry Listed Companies

With the development of economy,the society has been into the low carbon economy era, According to the international situation, the enterprise carbon disclosure becomes the important problem of the government and the social from all walks of life concern.Relevant data show that our country enterprise carbon disclosure enthusiasm is not high,the fundamental problem is whether the carbon disclosure benefit enterprise. The problem will not only make trouble with the government supervision department,but also many a little make a mickle and cause big problems. The problem even directly affects the our country the realization of the goal of energy conservation and emissions reduction. And existing research did not delve into carbon disclosure affect enterprise value creation,through which path is lack of empirical support system.In order to be able to analyze carbon accounting information disclosure and its main influencing factors of listed companies in the mining industry of our country the status quo,This article stand on the shoulders of giants and adopt the essence of forefathers’ research.In the first place, I use the Literature synthesis analysis method. according domestic and foreign scholars on carbon accounting information disclosure and its influencing factors of the content of the research results, this article define the carbon accounting scientifically and analyze the theory knowledge base of carbon accounting information disclosure.Secondly, using the Data collection method: Through the use of cesmar database and find the Shanghai stock exchange and Shen Zhen stock exchange from a variety of data, and so on many kinds of ways will be able to obtain the information related to the carbon accounting information disclosure of listed companies in aggregate. We choose representative, comprehensiveness, diversity of data that include both listed companies voluntarily disclose information to the public also should refer to relevant statistics organization and management of information. Finally,this article the empirical analysis:the last chapter select the Shanghai and Shen Zhen two city motherboard a-share mining the year-end financial report of listed companies four years from 2011 to 2014.By reading the annual financial report of listed companies, every real situation for the carbonaccounting information disclosure of listed companies is compared to standard requirement according to its content. By Spss statistical method to summarize our country mining industry that meet all the conditions of the present situation of the carbon accounting information disclosure of listed companies from 2011 to 2014 in the four years since, the common problems are found out. It is convenient for finally put forward corresponding countermeasures for significant problems. This also need through a variety of speculation index set, the correlation analysis between variables and multiple regression analysis to determine the factors influencing the carbon accounting information disclosure of listed companies in China.Through the above three methods combined analysis, the following conclusions show that:1. Because this point of view put forward in the country started late,now the domestic mining level of carbon accounting information disclosure of listed companies is compared to lag behind the international average level.2.The company scale, corporate governance structure, profit ability, debt capacity, capacity development and research and development ability of enterprise carbon accounting information disclosure has the important influence.On the basis of studying the analysis of the above conclusion, this article proposed improve the level of carbon disclosure of accounting information countermeasures from the enterprise internal system construction, the external environment regulation two angles.It deepened to the research in the field of carbon accounting information disclosure and improve the ability of carbon accounting information disclosure of listed companies.In order to build a bright future, the human and the nature harmonious coexistence to fully and comprehensively promote low-carbon economy in our country is full of vitality, bring a green future for all the world.