Empirical Study On Influencing Factors Of Environmental Accounting Information Disclosure Of Listed Companies In China's Cement Industry

At present,China's environmental protection is facing great challenges,environmental accounting information disclosure is an important way for enterprises to monitor the environment,the cement industry as a long-term national environmental pollution verification of key industries,more in-depth study of their environmental information disclosure.This article uses the statistical analysis method,carries on the statistics to the domestic cement industry listed company the environmental information disclosure situation in recent three years.From the statistic data,the paper summarizes the present situation of disclosure of environmental information of listed companies in China's cement industry from three aspects:disclosure mode,accounting treatment mode and disclosure content.According to the special indicators of the cement industry and the mandatory disclosure and voluntary disclosures,the standards of environmental accounting information disclosure are constructed and the environmental accounting information disclosure level of 30 enterprises listed in the cement industry is graded according to the standards set up in this paper.The ultimate purpose of this paper is to determine the environmental accounting information disclosure of listed companies in the cement industry,and therefore,based on predecessors' research results,assumptions of influencing factors and the establishment of the corresponding regression model.Combined with the statistical information and scoring made before,the empirical test sample company's impact factors.Finally,according to its influencing factors,the paper puts forward some suggestions so as to make the environmental problems of our country be improved fundamentally.