Research On Listed Company Environmental Accounting Information Disclosure In Energy Industry Influencing Factors

With the rapid development of social economy,China has also entered a period of high environmental risk,and various environmental emergencies have occurred frequently,which has aroused widespread concern among the general public and worries and fears about the living environment.Environmental problems reduce the happiness of the people's life,restrain the economic development,and bring great harm to the safety of human life,property and safety.In recent years,environmental issues have received great attention from the CPC Central Committee and the State Council,and the Central Committee's in-depth Reform Group explicitly put forward in the "guidelines on speeding up the Construction of a Green Financial system".Gradually establish and improve the mandatory environmental information disclosure system of listed companies and enterprises to protect the common people's green water and green hills.In his report to the 19 th CPC National Congress,General Secretary Xi Jinping made it clear that "building an ecological civilization is a millennium plan for the sustainable development of the Chinese nation," and "speeding up the reform of the ecological civilization system and building a beautiful China" to set the tone for the journey of green ecological civilization.Therefore,this paper chooses the listed companies in the energy industry as the research object,on the basis of the analysis of the present situation of the environmental accounting information disclosure of the listed companies in the energy industry and the test of the influencing factors,It is helpful to perfect the environmental accounting information disclosure system of our country by exploring the optimization countermeasures of environmental accounting information disclosure of listed companies in the energy industry.This paper first interprets the current situation and the main problems of the environmental accounting information disclosure of the listed companies in the energy industry on the aspect of the current situation.Then in the theoretical level and from the internal and external aspects such as the analysis of energy companies environmental accounting information disclosure factors,Then in the empirical level to test the impact of various factors on the energy industry listed companies environmental accounting information disclosure level of impact effects.Finally from the company the government and the public and other aspects of environmental accounting information disclosure optimization measures.The main conclusions are as follows: first,the disclosure of environmental information of the listed companies in the energy industry is becoming stronger and stronger,but there is no uniform standard of disclosure and the difference is significant.Second,the content of environmental accounting information disclosure is mainly qualitative and literal description,and the quantitative content is less.Moreover,the amount ofinformation disclosed in the annual report is more than that in the independent report,and the report of the board of directors and the notes to the accounting statement are the main ones in the annual report.Third,listed companies in the energy industry disclose the fullest information in environmental management,followed by environmental benefits and environmental expenditure,environmental governance disclosure of the least content.Fourth,the listed companies in the energy industry have some problems such as non-standard disclosure of environmental accounting information,inadequate content and lack of effective supervision of disclosure information.Fifth,corporate debt ability,profitability,growth ability,ownership structure,company size and other internal factors,External factors,such as the level of regional economic development and urbanization,have a positive impact on the level of environmental accounting information disclosure of listed companies in the energy industry,and the internal factors have the most significant impact on the level of environmental accounting information disclosure.