Research On The Influencing Factors Of Environmental Accounting Information Disclosure Quality In China's Energy Industry

With the rapid development of modern society and economy,the natural environment has suffered unprecedented pollution and destruction.After a long-term accumulation of environmental problems,its harm has slowly emerged,seriously affecting the human health and quality of life.In recent years,the rate of environmental degradation is increasing,decrease of species,desertification of land,intensification of fog and haze,etc.,so that people have to pay attention to environmental problems.In order to prevent the further expansion of environmental problems,our country has issued a series of legal provisions to prevent and control environmental issues,but the government is still not developed with environmental accounting information related to the norms of norms.However,the government still does not develop policies and regulations for environmental accounting information related to the norms.At present,the disclosure quality is not ideal,descriptive information more quantitative information less positive information and more negative information less common problem,the overall quality of disclosure is low.The disclosure quality also needs to be further improved,so it's very necessary to study its influencing factors in energy industry.Firstly,this paper discusses the relevant concepts,basic contents and basic methods,and expounds its quality requirements,and introduces four related basic theories.Secondly,the statistical analysis of the disclosure status of 119 listed companies in Shanghai and Shenzhen stock markets in the period of 2013-2015 shows that the existing problems and the factors influencing its quality are analyzed.And then collect the relevant information of the sample company's annual report,social responsibility report and sustainable development report,and the quality of its disclosure to calculate the energy industry listed company's annual environmental accounting information disclosure index.The seven factors influencing the size of the company,the profitability,the degree of debt,the proportion of independent directors,the separation of the chairman and the general manager,the nature of the holdings and the level of economic development in the company's area were selected and the multiple regression tests were carried out.The results show that the scale of the company,the proportion of independent directors and the nature of holding,the level of economic development in the company's area are positively correlated with the quality of information disclosure.Profitability,the degree of debt,the chairman and general manager of the separation of the two sides of the disclosure quality is not significant.Finally,according to the statistical analysis of the disclosure status and the influencing factors of the empirical research results,the countermeasures and suggestions are put forward.