The Empirical Research On The Environmental Accounting Information Disclosure Of Listed Energy Companies In China

With the social development and economic progress, population growth, globalwarming, species extinction, energy shortages and environmental problems suchas air pollution began to threaten the survival of the human environment; environmental issues become the focus of widespread concern countries in the world. In the increasingly serious environmental problems trend, accounting academics gradually developed a new discipline-environmental accounting. Enterprisedevelopment in pursuit of maximizing the benefits to the target, in this process will inevitably result in over-exploitation of natural resources and consumption, and even cause pollution of the environment, leading to accelerated deterioration of the environment, especially in the energy industry. Our environmental accounting start late, the government agencies have not developed on how to disclose detailed information on corporate environmental accounting policies andregulations, which causes no specification can refer to, and thus make environmental accounting information disclosure of the company’s overall level is nothigh, the report users of accounting information is difficult to obtain the required environment. China’s energy industry is heavily polluted areas representativeof the industry, how the level of environmental accounting information disclosure of listed companies in the industry, and what factors had an impact on itsdisclosure, how to improve its disclosure level, the answers to these questions,the government environmental management and investors as well as public speaking, are highly theoretical and practical significance of an important issue.Based on the above background, the paper make China’s listed companies in the energy industry as the research object, summarize the research scholars in environmental accounting information disclosure, and the concept environmental a ccounting information disclosure defines, the use of theoretical analysis and empirical research way to explore the factors affecting the level of environmentalaccounting disclosures, and find the key points to promote the development ofChina’s environmental accounting.Through the annual reports of listed companies in China’s energy industry, theprospectus as well as the study site information, based on the domestic and foreign research methods and conclusions have been proposed, points out the hypothesis of this paper and the source of the study sample, make a selection ofvariables, ultimately builds the multivariate linear regression model of affectingChina’s energy industry environmental accounting information disclosure of listed companies factor, using the model for empirical analysis and testing, and control empirical analysis the degree of compliance of the test results and assumptions, to arrive the conclusions that China’s energy industry companies environmental accounting information disclosure level was positively correlated with company size, controlling nature, asset-liability ratio and profitability, does not exist correlation with the size of the accounting firm to audit the company, and analyze the existing limitations of this study.