Research On The Influence Of Environmental Regulation On The Disclosure Level Of Environmental Accounting Information In Iron And Steel Enterprises

Due to the rapid economic development,environmental pollution is becoming increasingly serious,resulting in a serious impact on society.In order to curb environmental problems to the destruction of society,our government has taken the lead in adopting a series of laws and regulations to regulate the daily business activities of enterprises.Enterprises are not only the main force of economic development,but also an important component of social development and progress.The disclosure of environmental accounting information by enterprises is helpful to the supervision and management of the government and the public.Therefore,the government departments of our country require enterprises to disclose their own environmental accounting information,so as to restrict enterprises' behavior,regulate their production and operation activities,and make enterprises increase their initiative in disclosure of environmental accounting information,it makes the public know more about the environment accounting of enterprises,promotes the market mechanism to supervise the production and operation of enterprises,and improves the disclosure level of environment accounting information.Under the current development background,as the Iron and steel enterprise is one of the important pillar industries in our country's economy,but it also belongs to the high pollution industry,so this paper combines the development of environmental regulation and the present situation of the environmental accounting information disclosure of the Iron and steel enterprise,taking the listed steel enterprises in China from 2014 to 2018 as the research object,this paper studies the influence of environmental regulation on environmental accounting information disclosure of China's steel enterprises and explores the effect of three kinds of environmental regulation on environmental accounting information disclosure.First of all,this paper expounds the background,purpose and significance of the study,and then the environmental regulation and environmental accounting information disclosure related research results are sorted out and summarized.Secondly,by introducing the types and development of environmental regulation and the development and current situation of environmental accounting information disclosure,the index system of environmentalaccounting information disclosure of iron and steel enterprises is established.Then,the paper analyzes the mechanism of three kinds of environmental regulation on environmental accounting information disclosure of steel enterprises.Finally,through the empirical analysis of Environmental Regulation and the impact of environmental accounting information disclosure level of steel enterprises,and three types of environmental regulation on the impact of environmental accounting information disclosure level of steel enterprises,put forward relevant countermeasures and suggestions.The conclusion shows that environmental regulation can promote the disclosure of environmental accounting information of iron and steel enterprises,moreover,the effect of Mandatory Environmental Regulation on environmental accounting information disclosure is stronger than that of market incentive and public participation.