The Impact Factors’ Study On Disclosure Of Environmental Accounting Information In Chinese Listed Companies

Currently global economy is prosperous increasingly,but also accompanied by an increasingly serious problem of environmental pollution.The people are also clearly aware of protecting the environment to development environmental accounting and public discloure of environmental accounting information.2011China recently issued guidance for the preparation of environmental reports.The practice of environmental accounting information disclosure has been great progress.But due to late start of the study of environment accounting,there is no environmental accounting standards and guidelines to reflect a uniform format and specification.In the case,the environmental accounting information of Chinese extractive industry listed companies is the research object.Studying the status and impact factors of environmental accounting information disclosure.The aim is to identify environmental accounting information of Chinese listed companies disclosure of the problems and propose the measuresures to improve our environmental information disclosure system.The article firstly describes the definition,classification,statements,contents and form of disclosure of environmental information.The article analyzes theoretically the necessity and motivation of environmental accounting information disclosure.Based on the above theoretical analysis further investigation reflect the overall status.location.content of environmental accounting information to propose the shortage of environmental information disclosure of listed companies in China:lack of separate and detailed disclosure;environmental information disclosure form to record information.the less of the monetary and non-monetary information;disclosure of environmental information is incomplete;in the lack of consistency and comparability;the practical value of the environmental information disclosure large;lack of supervision and auditing.Next through the influencing factors of China’s listed companies of the extractive industries of environmental accounting information disclosure to draw the following test results:company size,profitability,the proportion of independent directors and the disclosure of accounting information level was significantly positively correlated,the extent of the liabilities inherent in the proportion of shares the proportion of legal person shares and environmental disclosure levels were significantly correlated;the company’s development capacity,the proportion of fixed assets,the proportion of managerial ownership and environmtental disclosure level correlation.Utimately obtained by studying the following policy recommendations:First, to develop corporate environmental accounting standards and guidelines;Second, to prepare an independent environmental report;Third,to insist on mandatory and voluntary information disclosure combination;Fourth,to establish effective environmental accounting information disclosed in the supervision and audit system;Fifth,to improve the interal governance structure,strengthen supervision and inspection of independent directors on environmental issues,and to minimize the proportion of legal person shares to increase the proption of outstanding shares in order to strengthen the supervision of the public the company’s environmental situation.