On The Influence Factors Of Environmental Accounting Information Disclosure

In October 2016,Li Qiang,Secretary of Jiangsu Provincial Party Committee,pointed out in the first work guidance lecture for county Party Secretaries,"Our 13 municipal-level cities overall development is in the middle level.Especially along the chemical intensive enterprises,environmental protection and governance task is facing hard work."This reflects that with the rapid development of China's economy,the use of environmental resources by enterprises is also greatly enhanced.Consequently,huge environmental problems have occurred.The pressure of environmental protection makes the environment accounting work become more and more important and the enterprise environment accounting information becomes very important from the public's point of view,but there are still many problems.Make information properly used by stakeholders and to better serve the development of enterprises.The chemical industry is a pillar industry in China,and plays an irreplaceable role in China's economic leap-forward development,but it has high pollution to environment,also easy to cause pollution.This paper selects 45 representative enterprises in Shanghai,offering reference to enhancing the listed chemical enterprises environmental accounting information disclosure influencing factors.Based on the summary of scholars' research results on environmental accounting,this paper analyzes the five theories such as stakeholder theory and makes a definition of environmental accounting and environmental accounting information.It also discusses the contents,methods and existing problems of information disclosure and makes a data analysis on the disclosure of the 45 listed companies.Then by constructing the information disclosure index(EDI)which indicates the degree of,then pick chosen enterprises to make descriptive analysis and multivariate regression analysis on the effectiveness of environmental accounting information of listed chemical enterprises.Through the analysis,found that there is no standard on the information disclosure of listed chemical enterprises in China,the quality and level of information disclosure is not high enough.The quality of environmental accounting information disclosure is significantly related to the size of the enterprise,profitability and other factors.Therefore,China needs to work hard on the enterprise,the government and the public,so that the three forces thrive together and make progress in environmental protection,making the tree of environmental protection issue a new bud.Enterprises should program social responsibility report regularly,create a green corporate culture and improve the internal governance;Government departments should not only perfect laws,regulations and guidelines and improve accounting standards and environment accounting system,but also strengthen supervision;the public's overall concept of environmental protection needs to be optimized;and the third-party audit institutions ought to fulfill their duties in strengthening social supervision and public opinion supervision.I believe in the joint efforts of all sectors of society,in the research of scholars and experts,environmental accounting research in China will be more comprehensive,the information disclosure will have high quality,environmental governance will be more effective,and human life and nature will reach harmonious and sustainable development.