The Research Of Government Regulation On The Quality Of Environmental Information Disclosure

With the rapid development of economy, it brings about the destruction of the environment and environmental pollution has become a universal topic of concern. Enterprises should be responsible for environmental pollution. In order to do a good job in the environment, we should first supervise the environmental behavior of enterprises. So, the government has developed a variety of environmental laws and regulations. Environmental information disclosure system has become a major bright spot among these. Through the disclosure of environmental information, public, government and stakeholders can understand the enterprise information. It is helpful for monitoring and reducing environmental management costs. However, China's current environmental information disclosure system is not perfect. So, the enterprise environental information disclosure is complicated, not unified, and not practical.Under the background. It based on asymmetric information theory?corporate social responsibility theory?principal agent theory?signalling theory and externality theory. According to China's corporate environmental information disclosure status, this paper selects heavily polluting industries in 2008-2014 years of Shenzhen stock market as the research sample of listing corporation. We regard environmental information disclosure quality as the dependent variable and regard implement the environmental information policy and government environmental regulation strength as independent variables. And we research on the effect of government regulation on corporate environmental information quality by The descriptive statistics and multivariate regression methods. The results show that the independent variable has a promoting effect on the enterprise's environmental behavior and the other one fails to demonstrate that the environmental information disclosure quality was positively correlated. In addition, according to the descriptive statistics analysis, from the nature of the enterprise in terms of listed companies in China-owned enterprises are still in a dominant position, which indirectly shows the system is imperfect, the governent should increase corporate environmental behavior regulation; from the enterprise in which the ground is concerned, more than the eastern part of the enterprise, which indirectly illustrates the government in the eastern part of the regulation, but also should focus gradually shifted to areas outside the east. So, based on the conclusions above, the paper finally provides relevant suggestions. We suggest that the government mainly improves the relevant environmental information disclosure system and strengthens the standardization of environmental information; We suggest that enterprises establish a performance evaluation mechanism of environment; We suggest that the audit agency introducts environmental information audit and gradually transformes it into daily audit; We suggest that public strengthen supervision of corporate environmental behavior.