Empirical Research On Environmental Accounting Information Disclosure Of Heavily Polluting Enterprises In China

In recent years, with the continuous exposure of various pollution problems and the increasing environmental degradation, environmental issues have become the focus of the media and the masses. China, as the largest developing country in the world, is very large in the consumption of resources and energy, the environmental problems are also very grim. And our country with respect to the international other countries environmental accounting research started late, backward development degree, relevant laws and regulations is not perfect, strengthen the research has great theoretical value and practical significance.The domestic pollution is more serious in the listed companies in 2014 annual report of the enterprise as the research object to through on China's heavily polluting enterprises environmental accounting information disclosure of the status quo analysis, to find out the current this kind of enterprise in the field of information disclosure of exposed various problems, study the factors that affect the environment accounting information disclosure, so as to improve and perfect China's environmental accounting information disclosure system are proposed.This thesis aims to put through heavy polluting enterprises in the financial statements and independent reports in the disclosure of environmental accounting information the qualitative description "content analysis" to turn to quantitative by combination of quantitative analysis and qualitative analysis method. Through the statistical analysis of the whole sample, different industries and different enterprises, find out the problems in the current situation of environmental accounting information disclosure. Basis before the scholars research status and review of the related theories, there are seven hypotheses put forward in the paper, and the use of multiple linear regression analysis method, through a variety of CO linearity and so many tests determine regression model. Through the study on the factors related to the status quo of the information disclosure and assumptions summary, perfect our country enterprise environmental accounting information disclosure system, the environmental accounting information more reliable, strengthening the public supervision of enterprises in the field of environmental protection work.