Game Analysis About Environmental Accounting Information Disclosure In Petroleum Industry Of Listing Corporation

As the harmonious society construction goal deeply has rooted in the hearts of thepeople and the rise of environmental protection activities,environmental problemsincreasingly attract all countries’ attention.During the eighteenth conference,eco-environmental problems become the focus for a time.In view of theoretical systemand practical application of accounting information needs to improve and perfect,thisarticle analyses the deep-seated reasons of the enterprise equity structure by building agame model(including the two sides game and tripartite game).As petro-china for anexample, the article puts forward some measures in order to enrich the related theoryand provide the basis for stakeholders.This article use literature research,gameanalysis and case study combining method to study the subject.Firstly, the paper combs the literature on environmental accounting informationdisclosure and expounds the research status of environmental accounting informationdisclosure.After comprehensive analysis of related achievements,the paper putsforward the method of game analysis to analyze environmental accounting informationdisclosure process.Secondly, the paper explains the environmental accounting information(define),and denotation(including content), introduces the relevant theories, and definesstakeholders involved in the game process.Choose the related data in2009-2011ofhighly contaminated as samples, and analyzes the present situation and genesis of oilindustry environment accounting information disclosure.Thirdly, the paper constructs the two sides game model between the shareholdersand managers,companies and government regulators,companies and the public, andthe tripartite game model among companies,certified public accountants and securitiesregulatory commission according to the related theories in the second chapter.Thepaper uses hybrid strategy and backward induction analysis method to solve theequilibrium,and thus understand each stakeholder behavior choice tendency, and findthe deep affecting factors. Finally, the paper tests the game process combining with Dalian oil spill, and putsforward some suggestions of improving the environmental accounting informationdisclosure system from the listed companies, regulators and the public three angle.