Research On Environmental Accounting Information Disclosure Factors Of The Listed Companies

In recent years, with the rapid development of economic society, the environment questions which destroy the survival of humans are also in frequent. The 21 st century is a society, which advocates circular economy and green protection in the new century, the goals of the enterprises are not just the profit maximization, meanwhile they will take the environmental protection and the corporate social responsibility into the enterprise plan. In the economic development, the enterprises are setting up enterprise good image to achieve Economic and social benefits of a win-win situation.Based on the sustainable development theory and the theory of circular economy, environment accounting is set up as an emerging discipline gradually. The environmental accounting information disclosure as the breakthrough point of the environmental accounting research, it is the need of economic macro management, also is the need of the company internal management. Enterprise environment accounting information disclosure can make enterprise give more attention to environment issue, thus make the environmental factors into consideration of the enterprises development. At present, the environment problem is prominent in Hebei province, so this article in view of the pollution of the environmental accounting information disclosure of listed companies in our province related problems were discussed, for environmental problems of pollution industry listed companies give constructive Suggestions, to promote the process of sustainable development.This article is divided into five chapters to discuss the environmental accounting information disclosure of listed companies of heavy pollution industry in our province. The first chapter is introduction, it mainly introduces the research background and purpose, the theoretical and practical significance of the research, research status at home and abroad, the main contents and framework of the research, research methods and innovation points. The second chapter mainly introduces the related concepts and theory of the environmental accounting information disclosure, this chapter first explains environmental accounting,environmental accounting information, the concept of environmental accounting information disclosure and some concepts, and then expounds the five theoretical basis: information asymmetry theory, social responsibility theory, principal-agent theory, sustainable development theory and stakeholder theory, the third chapter is mainly about the analysis of the present situation of environmental accounting information disclosure of listed companies.First of all,it introduces our country existing environmental accounting information disclosure system from the three departments of environmental protection, finance, securities supervision, followed by the introduction of China’s environmental accounting information types, the content and the way of our country’s environmental accounting information disclosure. The fourth chapter is this article research, it is the empirical analysis of the affecting factors of environmental accounting information disclosure. This chapter firstly introduces the research design, including sample selection and data sources, research hypothesis, variable definition and model building. And then it is to show the empirical analysis method by the spss17.0 statistical software and Excel auxiliary software to filter and sort the data, and make the corresponding chart, by way of scientific research, with intuitive way to show results. It mainly includs descriptive statistics analysis, the correlation among variables and regression analysis. The fifth chapter is mainly to research the conclusions and policy recommendations. The first is to summarize the conclusion of this article, and put forward some rationalization policy proposal; Then it is to summarize the limitations of the research of this paper, and put forward the future research prospects.