Research On Influencing Factors Of Environmental Accounting Information Disclosure Of Listed Companies In China’s Nuclear Power Industry

China’s economic growth is accelerating,but behind the big step,the price paid is extremely heavy,and the environmental problems(such as haze)are endless,which makes people pay more and more attention to the quality of the living environment,economic transformation is urgently needed.With the development of science and technology,new energy,especially nuclear power,has been more and more attention.Nuclear power,known as the green energy in the world,is becoming more and more important in the energy structure.The concept of sustainable development is deepening,and stakeholders pay more and more attention to the environmental responsibility of nuclear power enterprises.At present,in most developed countries,its nuclear power enterprises in accordance with the relevant documents,consciously on a monthly basis to disclose environmental accounting reports to reflect its environmental performance.In recent years,although part of the nuclear power companies to disclose the environmental aspects of the information,but not yet widely implemented.Based on the research of home and abroad in this paper;Secondly,in accordance with the relevant theory,based on the listed companies in China’s nuclear power industry as a research object,select its 2013,2014,2015 data,put forward the hypothesis,and put the nuclear power enterprise environmental information disclosure(SEID)score as the dependent variable,combined with the capital market,respectively,from the internal and external point of view put forward assumptions,define the independent variable,multiple regression model was constructed for empirical analysis.This paper listed the following conclusions:(1)the overall environmental accounting information disclosure level of nuclear power company is not high during three years,more of them disclosure the enterprise environmental accounting information in the annual report,some in the social responsibility report to reveal,there is no business to publish an independent environmental accounting report.(2)Empirical research shows that firm size,profitability,financial risk,equity nature,institutional impact,corporate culture,shareholder returns are positively related to the level of environmental accounting information disclosure of listed nuclear power companies;and growth is related to its negative linearity.The influence ofcorporate culture on the level of environmental information disclosure is not obvious and needs further study.The influence of variable growth on the dependent variable is contrary to the hypothesis of research.It is necessary to carry out further research.Finally,according to the results and put forward policy suggestions and research prospects.