| In modern time,due to the incremental rate of environmental problems,governm-ents pay more and more attention to the environment, especially in our country. In 2015, China promulgated the latest and more stringent environmental protection law, The recently issued the "13th Five-Year" plan also specifically describes the development of the green environmental protection industry problems. How to ensure that the development of the economy without damaging the environment, so that enterprises realize the green development is becoming more and more important. Research on the present situation and influencing factors of environmental information disclosure can make enterprises improve their knowledge of environmental accounting information disclosure, and increase the importance of environmental protection and the implementation of the enterprise. Although there have been a number of related research, but more emphasis on the content and issues,the impact of factors on the study is relatively small. Listed Ferrous Metal Companies environmental pollution is more serious, the environmental problem is more obvious,therefore, it is more meaningful to study these enterprises’ influence factors of environmental accounting information disclosure.This paper takes the Listed Ferrous Metal Companies as the research object, Firstly,review the domestic and international research on environmental accounting information disclosure, research background, present situation, significance, content and method of environmental accounting information disclosure; then it makes a detailed analysis on the theoretical basis of the environmental accounting information disclosure and the theoretical basis of the environmental accounting information disclosure; according to the Commission published in 2010 ~ 2014 listing Corporation industry classification results, this paper selects the Shenzhen and Shanghai Listed Companies in ferrous metal mining industry and processing industry listing Corporation, get 165 samples from 33 companies after screening.Through the statistics of the relevant reports on several websites, this paper shows the present situation of the environmental accounting information disclosure of the black metal listing Corporation in China, shows that Chinese Listed Ferrous Metal Companies in environmental information disclosure problems,such as scattered location, single form,incomplete content, lack of comparability and separate disclosure. Select Listed Ferrous Metal Companiesas the object of study,and using the sample to study the present situation of the disclosure,is the innovation of this paper..In the empirical research on the influencing factors of the environmental accounting information disclosure of the Listed Ferrous Metal Companies, first the paper puts forward the hypothesis,then empirical analysis of data from 33 Listed Ferrous Metal Companiesas for5 years, find the company size, the degree of government attention, whether to issue a separate report, debt level influence the disclosure of environmental accounting information of Listed Ferrous Metal Companies through empirical analysis. Finally, according to the above analysis, Combined with the problems existing in the environmental accounting information disclosure of the Listed Ferrous Metal Companies, put forward the proposal to improve the environmental accounting information disclosure of listing Corporation in China from three aspects of government, enterprise and other groups, elaborate the direction of further research. |
