Study On Influencing Factors Of Environmental Accounting Information Disclosure In Coal Industry

In today's society,environmental problems are increasing,and governments of all countries are pay more attention to pollution incidents,our country is very obvious.In 2015,China has released strict and environmentally relevant laws in history.In 201 7,the 19th National Congress of China proposed that green water and green mountains should be called Jinshan Mountain.Protecting the environment and striving to achieve green industrial operations are important The coal resource has always been an indispensable valuable resources in the process of industrial development of our country,Giving the society an infinite economic benefit and improving development of our country's industrialization,but at the same time,the coal resources have been used irrationally.It's not just the coal capital.The lack of resources has seriously affected our natural environment and ecological environment.The study the information exposurein environment accounting in coal industry can make enterprises improve their understanding of the information exposurein environment accounting and increase the attention and implementation of environmental protection in enterprises.Therefore,it is more meaningful to study the factors that influences the release of environmental accounting informationIn this paper,the listed companies in coal industry are taken as the research object.First of all.Explain the background and theoretical significance of the main occurrence,reviews and summarizes the previous research direction and achievements at home and abroad is reviewed and summarized.This paper explain the environmental information and summarize the main factors that affect them.SeconCSRy,by collecting the annual report and social responsibility report of 24 listed companies in coal industry from 2013 to 2017,the paper reveals the general situation of information disclosure in the coal industry in China from three aspects:the proportion,content and mode of disclosure.Then,according to the current situation of environmental disclosure of listed companies in China's coal industry,the author proposes On the basis of the hypothesis of the research,taking the total of 120 samples of 24 listed companies in the coal industry in recent five years as the research object,the author establishes the multiple regression equation,and carries on the statistic of dependent and independent variables.analysis and regression coefficient significant analysis,draw a conclusion:information disclosure and company size and efficiency board of supervisors and social responsibility report of the release of significant correlation;The degree of corporate debt,the degree of ownership and the proportion of independent directors have no significant influence about environmental information publish of listed companies in coal industry.Then selected Shaanxi coal industry as a typical case.On the basis of confirming the whole situation of disclosure,this paper analyzes the factors affecting the disclosure quality.Finally,according to the conclusion,Then,suggestions and strategies for summarizing the questions in coal industry.