Research On The Influencing Factors Of Carbon Accounting Information Disclosure Quality

With the rapid development of China's economy,the acceleration of industrialization and urbanization,the large consumption of energy resources has seriously affected the quality of the atmospheric environment,the environmental problems caused by air pollution have become increasingly prominent.Heavy haze in the winter,the abnormal warming of the climate is the serious warning of nature issued by mankind.If mankind does not take rescue action in time to reduce harmful greenhouse gas emissions,the environmental condition will only get worse and worse,which will not only be serious Damage people's health,but also cause economic downturn,social unrest.Therefore,under the pressure of air pollution control,the state development of high-tech,the implementation of energy-saving emission reduction action is imminent.According to the data show that the current environmental awareness of enterprises in China is not strong,especially thermal power industry,one of the heavily polluting industries,carbon emissions are larger,but the quality of corporate carbon accounting information is not high.Therefore,this article through the understanding and exploration of China's thermal power enterprises carbon accounting information disclosure status,sustainable development theory,stakeholder theory,social responsibility theory as a theoretical basis,the thermal power industry listed companies as a research object,through screening,defining and dividing,a total of 41 companies were selected,by collecting and analyzing the data from 2011 to 2015,eventually formed 205 samples.Based on the relevant research results at home and abroad,this paper uses the exponential analysis method to construct the carbon accounting information disclosure index to measure the quality of carbon accounting information disclosure,and with its influencing factors to carry out multiple linear regression analysis,the following conclusions: The quality of information disclosure,China's carbon accounting disclosure quality is low;company size,profitability,ownership concentration and the degree of debt and other factors on the quality of corporate carbon accounting information has an important impact.Therefore,this paper hope that through research,to expand and enrich the research scope of carbon accounting,can provide a reference for future more scholars to further explore,to promote China's development of carbon accounting information disclosure and improve the quality of play,which lays foundation for the development of low carbon economy in China.