Research On The Influencing Factors Of Carbon Accounting Information Disclosure By Ransportation Listed Companies

Climate change is a common challenge facing the human society in twenty-fi rst Century,and carbon dioxide is the most important factor contributing to glob al warming.At present,traditional accounting can not fully reflect the business ac tivities of low-carbon economy.Our country needs to speed up the construction of carbon accounting system,improve the carbon accounting information disclosure system,enhance the carbon accounting information disclosure level of enterprises,and promote the construction of low-carbon economic society.However,the resear-ch of carbon accounting in China started late and belongs to the new research f-ield.The research scope involves the connotation of carbon accounting and the construction of carbon accounting system.However,the existing research focuses on heavy polluting industries such as petroleum,chemical and manufacturing industries,and lack of research on carbon accounting information disclosure of trans-portation industry.Therefore,this paper is based on the low level of carbon accounting informat ion disclosure of Listed Companies in China’s transportation industry,the confusi on of content and the different ways of disclosure,take the two angles of internal environment and stakeholders as the breakthrough point.From 2013 to 2015,the two cities of Shenzhen and Shanghai A shares of listed companies of the transp-ortation industry as the research object.Manual collection of two cities of Shenzhen and Shanghai listed company’s annual report and social responsibility report,collate information related to carbon accounting information qualitative and quanti-tative.Referring to the definition of environmental accounting information disclosure level index,the explanatory variable is carbon accounting information disclos-ure level index.From the mandatory disclosure and voluntary disclosure of information in two dimensions,citing "content analysis" quantitative score,calculated the level of carbon accounting information disclosure index,seven explanatory va-riables also affect the level of carbon accounting information disclosure.Using SPSS 21 tools,descriptive statistical results of explanatory variables and explanat-ory variables were analyzed.Constructs the multiple linear regression equation,us-es the empirical research method to verify the relation between the carbon accounting information disclosure level and the seven influencing factors.Through empirical analysis,equity concentration,asset liability ratio,the proportion of fixed assets,the development ability of carbon accounting information disclosure is significant,the proportion of independent directors,company size,pr-ofitability to the level of carbon accounting information disclosure has no signifi-cant effect.And put forward the perfect ownership structure,expand the scale of fixed assets,low carbon to maintain moderate asset liability ratio,maintain mod-erate scale and improve the profitability of the enterprise,improve the system of independent directors,the enterprise to strengthen the government supervision and accounting training suggestions such as carbon.