Research On The Factors Affecting The Quality Of The Environmental Accounting Information Disclosure In China Listing Corporation

With the rapid development of social economy, environmental problems caused a lot of trouble to people’s life, people’s daily life is closely related to the environment. Environmental pollution problems, the proportion of enterprises due to pollution occupy production and business activities generated the largest business of its own cause pollution if not timely treatment and then it will not go unpunished environment. Because of this, we need a detailed and comprehensive understanding of the contradiction between the enterprises and environmental issues, and adopt appropriate methods to analyze the key factors influencing the environmental information disclosure, eventually achieve the goal of enterprise development in harmony with the environment protection. Directionally improve the quality of corporate environmental accounting information disclosure, information users to provide better services to the outside world. In this paper, the specific ideas are shown as follows :Firstly, access to literature, to understand the status and development background information disclosure on environmental accounting at home and abroad, to structure this article research frame; Secondly, this paper discusses the concept of the four basic theories of meaning; Thirdly, enterprise deep insight into the current environmental conditions, and its influence factors are briefly discussed; Fourthly, to sustainable development, social responsibility, interest correlation, the game theory as the support, put forward the research hypothesis, selection of 353 Shanghai A-share manufacturing listed companies during 2011-2013 years of data as sample, define the dependent variable as the environmental accounting information disclosure index, independent variable scale, financial leverage, profitability for the company, the proportion of independent directors, development ability, ownership concentration and industry differences, establish model; Fifthly, the model of regression analysis, and the following empirical conclusions:(1) he listed companies environmental accounting information disclosure is not mature, in the development stage, there is a big company to disclose the level of volatility;(2) the firm size, development capacity, industry difference is proportional to the listed enterprise environmental accounting information disclosure level;(3) profitability is inversely proportional to the listed enterprise environmental accounting information disclosure level;(4) the financial leverage, the proportion of independent shareholders and ownership concentration and corporate environmental accounting information disclosure level there is no significant correlation. Based on the above empirical results, made the following recommendations:(1) immediately to establish environmental accounting and information disclosure regulations;(2) optimize the internal governance structure, standardize enterprise management system;(3) raise the consciousness of environmental protection enterprises, improve the comprehensive quality of employees.