| Nowadays under the rapid development of the economy brought by a large number of environment pollution problems and social environmental awareness began to sprout.Environment accounting as a information which can reflect the various environmental to reflect the new discipline,the in-depth research of it has become a breakthrough solution in conflict between the economy and the environment.Due to the late introduction of the concept of environmental accounting in China,the domestic environmental accounting research has some problems such as the theory is not unified,the theory is lack of practical operation and the theory lacks the laws and regulations.The problems in these studies have led to the actual operation problems of the enterprise.With the lack of guidance of the theory,there is also some problems in the practice of environmental information disclosure such as: the disclosure of the content is not comprehensive,the quality of the gap between the enterprises,the use of the way lag,corporate management and management of the lack of sense of social responsibility and accounting staff environmental business level is low.The consequence of these above problems is that the production and operation of enterprises in the waste residue,waste water,emissions of environmental pollution has not been fundamentally improved.In Sichuan Province,there is still a large overall pollutant emissions,accidents frequently significant shortcomings.In this paper,after reading the literature of the domestic and foreign scholars in the field of environment accounting,taking the different aspects of different industries as the object of information disclosure research literature.In the first we use the normative research method to conduct a series of deductive reasoning of environment accounting research and use the methods of empirical research to collect data from the perspective of information disclosure to study the object,and in the course of research on the qualitative analysis of the object also allows the data to study the object of quantitative research to assign the environmental accounting disclosure information(EADI)which contained in the annual report and social responsibility report,and then use EADI as the dependent variable to represent the environmental accounting information disclosure quality of listed companies in Sichuan Province,and the following two findings are obtained:The first result of the study: The study of the conditions after the screening of Sichuan Province enterprises which listed in Shanghai and Shenzhen stock market before 2012,from the disclosure of the selected way,published content,published content and the quality of information,etc.There are four aspects which explain the problems in EADI that the listed companies in Sichuan Province faced in 2015 and then we would analysis of the causes of problems;and then put forward listed companies in Sichuan Province environmental accounting information disclosure inside the five problems:(1)lack of information,(2)lack of information quality,(3)differences in industry of information quality,(4)differences in ownership of information quality,(5)differences in the quality of different information content.The second result of research: This paper analyzes the ownership structure,governance structure,enterprise size,profitability and growth of the listed companies from the target enterprises in 2012-2015 through the official channels.The goal of this paper is to find the influence of variables on the dependent variable and the specific relationship,and the regulatory role of the policy factors.The results show that there are significant positive effects on the size,profitability,the nature of ownership,the size of the board and the dependent variable of the listed companies in Sichuan Province.There is no significant effect between the growth and ownership concentration with the dependent variable.With the emergence of external policy constraints,the positive effect of firm size on the dependent variable is enhanced,and the positive effect of the nature of ownership on the dependent variable is weakened.In the aspects of profitability,growth,equity concentration,board size the external policy factors of the firm doesn’t have a regulatory influence between the four variables and the dependent variable. |
