Research On Environmental Accounting Information Disclosure Level Of Listed Companies In Heavy Polluting Industries

As a new branch of accounting,environmental accounting began in 1970 s and was introduced to China by foreign scholars in 90 s.It is from the standpoint and angle of accounting to coordinate the two relationships between market economy and environmental resources protection,so as to make the economy develop continuously.At present,domestic industrialization and urbanization are developing rapidly,and the economy has made great progress,but the consumption of natural resources is increasing.It is believed that the economic development of any country and the long-term operation of enterprises are closely related to the surrounding environment.Therefore,environmental accounting information disclosure has naturally become the focus of current concern.First of all,this paper reviews relevant theories and summarizes the overall situation of environmental accounting information disclosure;secondly,it constructs the disclosure evaluation system from the aspects of the reliability,comprehensibility,comparability and integrity of environmental accounting information.The system consists of 4 first level indicators,12 two level indicators and 7 three level indicators.We use AHP to determine the weights,and combine the quantifiable degree and the weight proportion to select the corresponding indicators.Thirdly,combined with the government,society and enterprise itself,the multiple linear regression model is constructed for the study of 76 heavy pollution listed companies in 2012-2016 years,and the impact index is analyzed.After that,the evaluation model is established according to the determined weights and selected indexes,and the data of the whole sample are classified into the model,and then the selected samples are classified according to the industry,and the disclosure level of the industry is compared,and 5 samples are extracted to analyze the data in depth for each industry.The weights of the quantity and the average level of the industries are disclosed,and then the overall level is evaluated.Finally,according to the research results,suggestions for improving the disclosure level of environmental accounting information in heavy polluting industries are put forward.