The Empirical Analysis On Disclosure Of Environmental Accounting Information In Chinese Listed Power Companies

Under the social background of increasingly serious environmental problems,the disclosure of environmental accounting information of listed companies has attracted much attention,especially in the power industry.With the introduction of environmental tax,it is a positive response to the national environmental protection policy to study the influencing factors of environmental accounting information disclosure of listed electric power companies.The quality of environmental accounting information disclosure of electric power listed companies can effectively reflect the company's investment in environmental protection work.In this case,this paper constructs an evaluation system for environmental accounting information disclosure of electric power listed companies,measures the environmental accounting information disclosure index of sample companies,determines its influencing factors,and then improves the quality of environmental accounting information disclosure from the influencing factors,providing theoretical suggestions for the government to formulate relevant laws and policies and providing data support for the scientific development of enterprises,which has important theoretical value and practical guiding significance.The theoretical research part of this paper takes environmental accounting as the starting point,sorts out and compares the relevant theoretical basis and research methods,and further analyzes the current situation of environmental accounting information disclosure of listed electric power companies.It is believed that there are such problems as low independent proportion,weak disclosure consistency,high repeatability and weak inspection.In the empirical research part,relevant data of listed electric power companies listed in Shenzhen and Shanghai from 2013 to 2017 are selected as the research samples,and the relevant influencing factors are empirically tested and their different influence proportions are determined by using econometric research methods and RBF neural network analysis method.In the case analysis part,Shanghai Electric Power is selected as a case study to further verify the influencing factors.This paper finds:(1)The level of environmental accounting information disclosure of listed electric power companies has shown a trend of steady improvement as a whole.According to the environmental accounting information disclosure index calculated in this paper,the average value,maximum value and minimum value of the environmental accounting information disclosure index of electric power listed companies have improved in 2013-2017.(2)There is a significant correlation between the size,profitability,location and ownership of listed companies and the level of disclosure of environmental accounting information.The larger the company size of the electric power listed company,the higher the level of environmental accounting information disclosed.When profitability drops slightly,the disclosure level will also increase.The electric power listed companies registered in Beijing,Shanghai,Guangdong and Zhejiang have a high level of environmental accounting information disclosure.The quality of environmental accounting information disclosure of state-owned electric power listed companies is higher.(3)The size,profitability,location and ownership of listed electric power companies have different impacts on their environmental accounting information disclosure indexes.