Research On Environmental Accounting Information Disclosure Of Influential Factors Listed Companies In The Chemical Industry

With the China's economic rapid development, environmental pollution has been a growing problem, extreme climate phenomenon and severe natural disasters happen frequently, which threats to human health, it is obvious that the high energy consumptions and high pollution emissions have a direct relation with this situation. At “The 12 th five-Year" period, China will still be in the industrialized and rapid development stage, the heavy chemical industry will continue to account for a large proportion. The rapid growth of chemical industry will lead to the high emissions of pollutants and a serious decline of air quality, sparking a series of environmental pollution problems, as a result, the sustainable development of society as well as the survival of mankind is facing serious threats. Thus carrying out research on the dis closure of environmental accounting information is of great significance to the enterprisers' environmental accounting theory and practice, extremely before the publication of relavant environmental accounting criterions and the establishment of environmental accounting system.This thesis reviewed the domestic and foreign environmental accounting research results at first, analyzed the factors that effect environmental accounting information disclosure and its motivation from the sustainable development theory and the Information asymmetry theory viewpoint, compared the domestic and international disclosure of environment accounting information from environmental law and practice of disclosing environmental information asp ect, and then the author test the reason which influence the disclosure environmental accounting information on China's capital market. Studies show that in our country, the content of listed companies in disclosing environmental information mixed, general quality level was low, reluctant to disclose environmental information voluntar ily, and the disclosure lack fixed standard form and comparability. Our current disclosing quality of the environmental accounting information is signif icantly correlated with the size of corporation, state-controlled nature and the degree of liability.Finally, on the basis of empirical studies of the impact factors obtained, this article put forward policy recommendations enhancing environmental accounting information disclosure according to the above problems.