Research On Environmental Accounting Information Disclosure Of Listed Companions Under External Pressure

Environmental accounting information disclosure is a system of protection of the environment.China's government departments to promote the implementation of environmental responsibility of listed companies,introduced a series of legal norms.But in practice,environmental accounting information disclosure rate of listed companies is not high.The content is not complete.The information measurement method is poor operation.And the theoretical research,more of the main environmental responsibility advocacy,the lack of in-depth analysis based on external pressure,restricting the environmental accounting information disclosure research.Through the external pressure perspective,analysis of environmental accounting information disclosure system and practice status,summed up the current state of environmental accounting information disclosure is not ideal for deep reasons for the future development of environmental accounting information to provide scientific advice.It is of great significance to solve the problem of unbalanced development of the economy and protect the environment and how to take environmental responsibility and choose a reasonable combination of elements in the development of listed companies in order to realize the sustainable development of economy and environment.In the paper,the environmental accounting information disclosure of listed companies is taken as the object of study,and the relationship between the three is studied from the perspectives of government and media publicity.Using the literature induction method to clarify the relevant literature and a theoretical basis to determine the research ideas.Analysis of environmental accounting information disclosure system and practice status by statistical research method.Using normative research methods to summarize the conclusions of the article,put forward rationalization proposals.First of all,the environmental accounting research perspective,environmental accounting information disclosure content and methods and influencing factors of the three aspects of the literature to sort out that the study from the external pressure perspective has applied value;The same time to sustainable development theory and management of mature theory Support the views of the paper.Secondly,through the induction of rules and regulations and the sample company's survey and statistics,describe the status qua,ask questions and analyze the causes of the problem.Finally,put forward rationalization proposals.The study concluded that the pressure of the government and the media publicity to promote the disclosure of environmental accounting information of listed companies.The main research results are as follows:First,the author summarizes the system policies of the relevant departments around the environmental accounting information disclosure and summarizes the practice status of listed companies in heavily polluting industries,including the quantity and quality of the sample companies.Measurement methods and carrier conditions,to a more realistic response to the current status of listedcompanies environmental accounting information disclosure.Second,according to the statistical results found that the lack of basic and consistent system,the practice of disclosure of incomplete content,the use of chaotic carrier,measurement of inadequate operation,the overall disclosure of low quality problems.Thirdly,based on the theory of game theory,this paper analyzes the relationship between listed companies,government and media publicity and summarizes the causes of the problems.On the one hand,the implementation of the government is not enough,set the minimum cost of illegal,lack of non-administrative system to add.On the other hand,the media shared oversight role is not taken into account.Fourth,from the functional point of view put forward feasible countermeasures and suggestions.That is,the system,in the "Accounting Law","Audit Law" to increase the content of environmental accounting,a clear status;rules clear environmental accounting information disclosure content,measurement methods and carriers to ensure the implementation of the main operation;Increase the intensity of implementation,set the illegal cost is higher than the implementation costs.Further aspects,to strengthen the media public supervision and strengthen the concept of corporate social responsibility of listed companies.The paper forms a theoretical analysis framework of environmental accounting information disclosure,government and media public opinion of listed companies,which provide a new way to study the influencing factors and external causes of environmental accounting information disclosure of listed companies.By means of game theory,it is clear that the external pressure of government and media publicity on environmental accounting information disclosure is a useful supplement to traditional research.