The Study On Enveironmental Accounting Information Disclosure Of Heavy Polluting Industries

In recent years, with the all kinds of pollution increasing continuously exposure and environmental degradation, environmental issues increasingly become the focus of the media and the masses. Various environmental problems we face today has been caused by the economic development. Enterprise as the principal part of economic development, should undertake the corresponding responsibility, should disclosure more the environment accounting information to make the general public can understand the relevant information better. The environmental accounting information of our country started late, develops slow and the corresponding laws and regulations is not perfect.So, it is meaningful to strength the area of the research.The main goal of this paper is to analyze the environment accounting information disclosure of heavy polluting industry in China to find out the influencing factors of environmental accounting information disclosure. It will reflect the existing problems in the environmental accounting information disclosure. And then the corresponding measures and suggestions will be put forward. Aiming at the characters of subject, the paper uses both the standardized research and the empirical approach, combining qualitative and quantitative analysis, the data about environmental information from listed companies’annual reports in2012The structure of this paper as below:The first chapter is the introduction part, briefly introduce the environmental accounting information of the international organizations, European,American and Japan. And then compare with our country. Through analyzing the difference, the study found that the environmental accounting information disclosure in China is far behind other country.The chapter2begin with the definition of a heavy polluting industries. And then introduce the relevant policies that our country has issued relevant in recent its. The next, I also introduce some associated economist theory as the theory basis for later analysis.The chapter3is the statistical analysis of heavy polluting companies’ ct.viroamental accounting information disclosure. Then from sample as a whole, different industries, different scales these three aspects to present situation of the environmental accounting information disclosure.The chapter4is environment accounting information disclosed influence factors analysis. First of all, seven hypotheses are put forward according to the related theory foundation and the predecessors’study. Second, using the multivariate linear regression analysis to build a model, regression analysis by the spss20.0software, finding out four influence factors of environmental disclosure.The chapter5illustrates the research conclusion of this paper and put forward some suggestions. Firstly, according to the statistics analysis of the environment accounting, Some problems have been found at present about polluting lised companies’environmental disclosure in our country. Secondly, some results are put forward according to the environment accounting information disclosed influence factors analysis. Finally, our government is proposed to combine mandatory disclosure with voluntary disclosure to raise the level of our disclosures, establish a sound system of laws, regulations and environmental accounting standards. Initiative to use separate environmental disclosure carrier for information disclosure and establish an effective enterprise environment accounting information disclosure system to makes the environment accounting information more reliable. In addition, strengthen the supervision of the social public is also a useful way.