A Study On The Influences And Countermeasures Of Carbon Accounting Information Disclosure To The Resource Allocation Efficiency In China

With Chinese economic and social development,the connection between domestic enterprises and the outside is closer.The pressure that their production activities bring to society and environment is more and more bigger.The significance of system construction of ecological environment related to carbon accounting information disclosure is prominent.The theory and practice has become another important question in the field of accounting in our country.Due to the late start of our country in this field,the theory and practice have a certain gap with the developed countries.On the basis of literature study,this article reviewed the related theories on carbon accounting information disclosure and explored its influences on the resource allocation efficiency in China.According to these findings this article designed the carbon financial accounting system,which may help domestic enterprises cope with the development problems in response to carbon accounting system establishment,provide support for government departments to deal with public environment problems and promote the benign development of national economy.Enterprises have to take the initiative to undertake social responsibility,adhere to sustainable development and optimize resource allocation according to their operational performances in the process of seeking to profit maximum.This paper explored the influence factors of carbon accounting information disclosure and the impact of disclosure quality on the efficiency of resource allocation in our country by literature research,game theory,regression analysis and experimental method.First of all,on the basis of literature review,this article generalized the relevant theory on carbonaccounting information disclosure and emphatically explored its interactive effect on resource allocation efficiency.Carbon accounting information disclosure can provide effective decision-making basis for resource allocation policy makers and in turn resource allocation efficiency requests true and correct carbon accounting information disclosure.Second,the current problems of carbon accounting information disclosure and resource allocation efficiency of our country were analyzed.This article explored the form of accounting information disclosure,problems and establishment direction accordingly.Third,the article probed into the establishment of carbon accounting information disclosure system in our country.Based on the analysis of overall train of thought,content,methods and influence factors,it tested the roles of stakeholders in the process of the carbon accounting information disclosure and the effects of its influence on resource allocation efficiency.In addition,two empirical studies were adopted to investigate the impact of the carbon accounting information disclosure on the resource allocation efficiency.The first study explored how carbon accounting information disclosure affects resource allocation efficiency of capital market under simplex context by means of experiments.The second study investigated the correlation between accounting information disclosure and capital market efficiency in China’s listed companies that study samples are chosen from the A-share of Shanghai and Shenzhen.Finally,the article put forward the strategies to promote benign interaction between carbon accounting information disclosure and resource allocation efficiency.The main innovation points of this dissertation lie in the following.Firstly,on the basis of literature research,this paper put forward how to construct a frame system of carbon accounting information disclosure in accordance with Chinese national conditions.Secondly,it took game theory as tool to analyze the role of every stakeholder in the process of carbon accounting information disclosure and proposed according strategy.Thirdly,empirical study found that mandatory carbon accounting information disclosure is helpful to achieve efficient allocation of resources and put forward the benign interactive strategies to promote resourceallocation from the perspective of government and enterprise respectively.The conclusions not only have important practical value for the energy conservation and emissions reduction of domestic enterprises,but also have great guidance significance for the construction of carbon accounting system and modern ecological civilization and realizing sustainable development in China.