Research On Environmental Accounting Information Disclosure Of Thermal Power Listed Companies

Extensive economic growth leads to a series of environmental problems.Enterprises,while creating economic benefits,are accompanied by high concentrations of PM and SO2 emissions,resulting in increased frequency of smog,haze and acid rain,causing damage to environmental resources.There is an ecological deficit.The stable operation of thermal power generation,reliable technical and economic advantages in many power generation models will still become the government-led power generation model,the environmental problems brought by the government and the public is also the focus of attention.The disclosure of environmental accounting information is not only a window for the government and the public to understand the environmental information of the enterprise,but also an important link for the enterprise to fulfill its social responsibility.In the report of the 19th CPC National Congress,the construction of ecological civilization and the protection of ecological environment are one of the most important strategic objectives.It shows that the government and the public realize the importance of protecting the ecological environment,and the expectation for enterprises to fulfill their environmental responsibilities is getting higher and higher.This thesis expounds the concept,disclosure contents,methods and theoretical basis of environmental accounting information,and summarizes the preferential policies made by the state to environmental accounting information.Taking 38 thermal power listed companies in Shanghai and Shenzhen from 2013 to 2017 as the main research objects,this thesis analyzes and calculates the specific social and environmental accounting information in the annual reports,social responsibility reports and sustainable development reports of each company.In order to understand the profitability,the size of the company,the level of liability,the size of the board of directors,the nature of ownership,and the level of disclosure of environmental accounting information,the five explanatory variables and the level of disclosure of environmental accounting information are explained by the five explanatory variables according to the scoring standard.This thesis puts forward a reasonable hypothesis and establishes a multiple regression model to discuss and study the factors that affect the environmental accounting information disclosure of listed thermal power companies mentioned above.The data are analyzed by using the statistical software SPSS23.0.In fact,the evidence data show:first,the more environmental accounting information disclosure,the larger the size of the company,the more profits,the better the business situation;At the same time,the nature of ownership is also positively related to it,that is,the higher the proportion of state-owned companies,the deeper the disclosure of environmental accounting information;The size of board members is inextricably related to the increase of environmental accounting information disclosure,that is,the larger the board of directors,the higher the level of environmental accounting information disclosure.Secondly,the relationship between the degree of debt and the disclosure of environmental accounting information is not significant.The analysis shows that the level of debt of state-owned thermal power enterprises is generally high,and it is difficult to influence the disclosure of environmental accounting information.Finally,based on the previous analysis,This thesis puts forward the following suggestions:(1)the construction and perfection of environmental accounting information disclosure system should focus on large-scale thermal power enterprises.(2)the improvement of enterprise profitability is to enhance the initiative of environmental accounting information disclosure.(3)compared with the environmental accounting information disclosure of non-state-owned enterprises,State-owned enterprises have more advantages in this respect,so they can transfer the implementation experience of state-owned enterprises to non-state-owned enterprises to increase their initiative.