Research On The Influence Of Environmental Accounting Information Disclosure On Corporate Performance

With the steady growth of our economy,the shortages of natural resources and serious environmental pollution have been exposed.The governance of ecological environment becomes the key point we have to face in sustainable development.Gradually,much attentions have been paid to green development,and enterprise environmental accounting information have been the dominating part for kinds of information users to know the enterprises more.In this paper,the current situation of disclosure and the influence of environmental accounting information disclosure to enterprise performance have been analyzed,which could urge enterprise attaches great importance to the green production and improve the quality of disclosure.Besides,it can also give suggestions for country's regulation to enterprise and provide references for the improvement of the theory of environmental accounting information disclosure.Known by the domestic and foreign research,the theoretical research including contents,patterns and methods have not get a conclusion.In recent yeas,the research of influence factors and the influence to enterprise are increased in our country,which find that the disclosure of environment accounting information and the enterprise interact each other,although the influence direction conclusion is not consistent.Based on these researches,the paper introduced the basic concepts and basic theories,and explains the influence mechanism of environmental accounting information disclosure to enterprise performance.The overall development of the liquor-making industry is in the twists and turns.Enterprises pay more attention to green development and actively disclose environmental accounting information these years.However,there are many problems in the disclosure of the listed companies,such as the content comparability is bad and the way is not standard.The environmental accounting information disclosure is defined by content analysis method combined with the actual environmental accounting information disclosure of the enterprises and the relevant provisions of the state.Thirty listed companies are selected as samples in 2011-2015.Finally,we get a conclusion that environmental accounting information disclosure and corporate performance is positively related in long time,although the influence is bad in short time by descriptive statistics and correlation model checking,Based on the above analysis,this paper gives suggestions: countries can impose green taxes and implement effective way of rewards or punishments,and improve the system of environmental accounting theory and establish a standardized disclosure.Enterprises should also improve information disclosure based on the disclosure standard.