Empirical Research On The Influence Factors Of Environmental Accounting Information Disclosure Of Listed Companies In China's Pharmaceutical Industry

With the great achievements of China's economic development,the environmental pollution problem has not been ignored.The air quality in most cities is not up to standard,and the pollution incidents occur frequently.The current situation of the environment will also have a negative impact on the daily life of the residents.Therefore,in the development of economy at the same time also gives attention to the protection of ecological environment,goes on the road of sustainable development.As the users of natural resources,enterprises are also the main producers of environmental pollution.The pharmaceutical industry is divided into one of the heavy polluting industries.The pharmaceutical companies produce a lot of pollutants based on the characteristics of their own production processes,which cause certain damage to the ecological environment,and the pharmaceutical enterprises should actively fulfill their responsibilities in environmental protection environment.Therefore,this paper selects listed companies in the pharmaceutical industry as the starting point for the research,selects the empirical research method,and makes the impact factors of environmental accounting information disclosure of listed companies in pharmaceutical industry as the focus of the research,and hopes that the research of this paper can help pharmaceutical companies improve their environmental accounting information disclosure level.This paper first expounds the research background and meaning of environmental accounting information disclosure research,introduce the research status at home and abroad were reviewed.Secondly,the related concepts of environmental accounting information disclosure are defined,and the related theories of environmental accounting information disclosure are analyzed.Again to the pharmaceutical industry listed companies as the research object,according to its annual report published in 2014-2016 and social responsibility report disclosure of environmental information,selection of the pharmaceutical industry present situation of the environmental accounting information disclosure of listed companies is analyzed.To calculate the environmental information disclosure index is as explained variable,select growth ability,degree of debt ratio,profitability,the company size,independent directors,local economic development level of enterprises,state-owned property index as explanatory variables,build the regression model,the analysis of the above seven factors and the pharmaceutical industry listed companies the relationship between environmental accounting disclosure level,the empirical results show that the asset-liability ratio,profitability,state-owned property,company size and environmental accounting information disclosure is significantly related to the level of growth ability,the independent directors proportion and the local economic.development level of environmental accounting information disclosure level influence was not significant.