Corporate Governance,external Factors And Disclosure Of Environmental Accounting Information Quality-related Research

In recent years,global environmental problems have occurred frequently.The form of environmental problems in China is not optimistic,and the contradiction between economic,social development and sustainable development of the environment has become increasingly fierce.With the rapid developing of the economy and society,people are more aware that economic development should not be at the expense of destroying natural resources.Due to its industry characteristics,heavy polluting industries will inevitably have a certain impact on the natural environment in production and management activities.Natural resources and economic production methods that destroy the natural environment still do not apply to the current economic development model,and it is timely to change the extensive economic production model.The production and management activities of an enterprise are inseparable from natural resources.The natural environment provides production factors for the production and operation activities of enterprises.As a listed company in the heavily polluting industry that uses natural resources as a production factor,enterprises have absolute responsibility to improve production and business models.Unreasonable environmental problems.As an individual of the natural society,an enterprise has the obligation to fulfill its responsibilities,clearly measure the environmental costs caused by environmental problems,and clearly understand the accounting values of its environmental assets and environmental liabilities.A good ecological resource environment requires the joint efforts of companies in various industries.Such efforts require the absolute clarity of the company's environmental accounting information.Therefore,environmental accounting information disclosure is particularly important.The generation of environmental accounting stems from the accounting needs of environmental factors such as environmental assets and environmental liabilities brought by environmental problems.The disclosure of environmental accounting information is derived from the need of external financial information users to know environmental accounting related information.External needs and external pressures force companies to publish reports for environmental accounting information disclosure,study the quality of environmental accounting information of listed companies in heavily polluting industries,and clearly understand the disclosure quality of listed companies in China's heavily polluting industries.This paper adopts the data of heavy polluting industry of China's A-share listed companies from 2010 to 2017.According to the "Guidelines for Environmental Accounting Information Disclosure of Listed Companies" and "Measures for Disclosure of Enterprise Environmental Information",the overall evaluation of environmental accounting information disclosure of listed companies in China's heavily polluting industries.The content system should be included to study the status quo of environmental accounting information disclosure of China's heavily polluting listed companies,obtain the evaluation scores of environmental accounting information quality of listed companies in China's heavily polluting industries,and verify the environmental accounting information disclosure of listed companies in China's heavily polluting industries through empirical analysis.Quality is related to factors such as profitability,development capability,entrepreneurial social responsibility,and company equity model,and will positively affect the quality of corporate environmental accounting information disclosure.Suggestions on the problems existing in the current environmental accounting information disclosure in China,in order to improve the quality of corporate environmental accounting information disclosure.