Research On The Influence Of Technological Innovation On Environmental Accounting Information Disclosure

This paper mainly studies the influence of technological innovation on the disclosure of environmental accounting information,and designs the empirical research on the influence of technological innovation on environmental accounting information disclosure of listed companies in Shandong Province.According to the contents and characteristics of this paper,the influence of technological innovation on environmental accounting information disclosure is analyzed by statistical analysis method,questionnaire survey method and multiple regression analysis method.Firstly,the definition of technological innovation and environmental accounting information is defined from the basic concept,and the mechanism of the impact of technological innovation on environmental accounting information disclosure is analyzed.This paper analyzes and introduces the research status of environmental accounting information disclosure,technological innovation and technological innovation on environmental accounting information disclosure in China.And compared with the status quo of foreign research to find out the impact of China’s technological innovation on the impact of environmental accounting information disclosure and can learn from foreign experience.Secondly,it analyzes the current situation of environmental accounting information disclosure of listed companies in Shandong chemical industry,and finds out the problem that the environmental accounting information disclosure is not strong,the content is not comprehensive,the form is single and the model is not standardized.The status of technological innovation,from the technical innovation level has come to the environmental accounting information disclosure of the reasons for the existence of the problem.Thirdly,20 listed companies of chemical industry in Shandong Province were selected as samples to establish the empirical model of environmental accounting information disclosure index and technological innovation factors,and a series of analysis,such as descriptive analysis and regression analysis,were carried out to determine the technical innovation and environmental accounting information There is a clear positive correlation between disclosure.Finally,based on the analysis results,it is suggested to increase the level of environmental accounting information disclosure from four aspects: increase the R & D investment,increase the ratio of R & D investment to operating income,improve the subsidy distribution system of technological transformation and increase the investment of science and technology..