Research On The Factors Of Effecting Environmental Accounting Information Disclosures—Empirical Test Based On The Listed Companies In The Six Central Provinces

The 13 th Five-Year Plan formulated in 2015 stipulates that the construction of ecological civilization is included in five-year plan for the first time.The Central Committee of the Communist Party of China(CPC)puts forward five development concepts abided by the 13 th Five-Year Plan at the Fifth Plenum of the 18 th Central Committee of CPC,which among them,the concept of green development requires us to protect the environment and save resources.Enterprises,as the main body of market economy,should carry out the concept of green development in their daily business activities.In order to meet the requirements of environmental information users,the enterprises should regularly disclose enterprise environment accounting information.The enterprise environment accounting information disclosure influenced by what factors and how to improve the level of the enterprise environment accounting information disclosure have concerned the public seriously.Based on this background,the theoretical and empirical influential factors of the enterprise environment accounting information disclosure in our country should be analyzed,and it is necessary to put forward countermeasures to improve the level of environmental accounting information disclosure.At present,the research on the influential factors of enterprise environment accounting information disclosure by the scholars is studied from the internal and industry-classified aspects,but few scholars research the influence factors of enterprise environment accounting information disclosure from internal and external factors and regional study.This paper first introduces the basic theory of the enterprise environment accounting information disclosure,expounds the definition and content of enterprise environment accounting information disclosure,and analyzes affect factors of the enterprise environment accounting information disclosure under the framework of the sustainable development theory,the stakeholder theory and information asymmetry theory,at the same time,describes and compares the current situation of each district enterprise environment accounting information disclosure.Then,from seven aspects,including the enterprise scale,profitability,corporate governance,government regulation,creditors,customers and suppliers,it expounds the theoretical analysis of enterprise environment accounting information disclosure.Among them,corporate governance is divided into three aspects,which are the proportion of independent directors,combined title of board chair and CEO and ownership concentration respectively.On the basis of theoretical analysis,this paper selects 321 listed companies in the middle six provinces listed in Shenzhen stock exchange and Shanghai stock exchange and companies listed in Shenzhen stock exchange from 2012 to 2014 as samples for empirical testing,and then compares the regression results and analyzes the reason for the different results.At last,according to the empirical results,this paper recommends the corresponding suggestions of improving the enterprise environment accounting information disclosure level from the aspects of completing corporate governance structure,strengthening the concept of Chinese enterprises for undertaking the obligation to protect the environment,and actively playing the supervision role of the government,customers and suppliers,establishing and improving the environmental accounting information disclosure laws and regulations system.