The Status Of Environmental Accounting Information Disclosure Of Strong Polluting Industries Listed Companies

China has made remarkable achievements in the field of modernization,but environmental problems have constrained the development of the national economy.The ruling party made important decision that the people and nature should be harmonious development.The information exposure in environmental accounting can comprehensively and objectively reflect the financial position,solvency and profitability,and improve the internal control system.It is a policy to largely avoid introducting the project creating serious pollution,destructing natural resources,and broaden channels to increace the investment in environmental protection.The government is able to grasp the state of the environment,manage the enterprise through the analysis of the environmental accounting information of listed companies.The degree of information exposure in environmental accounting is an important indicator of the development of environmental accounting in our country.This paper analyzes the environmental accounting information of listed company which distributed in16strong pollution industries disclosed in their2010Annual Finance Report, and summarizes the problems which exist in the disclosure of environmental accounting information in our country.Through statistical analysis, trying to find the factors of environmental disclosure,for example, the stock exchange, holdings ratio, place of incorporation,board size,Remuneration of independent directors and other factors, and making Correlation Analysis between these factors.In these factors,the stock exchange and holdings ratio are significantly associated with the level of disclosure of environmental accounting information,modeling and making Logistic regression analysis.Finally, combined with foreign advanced experience, recommendations for China’s improvement and development of environmental accounting information disclosure system and hope to be useful.