Research On The Relationship Of Environmental Growthinformation Disclosure Quality And Internal Control In Enterprises Msrket Listed Companies

In recent years,environmental problems such as sewage leakage and haze pollution have become increasingly serious.Most of the major environmental pollution events in the past years are due to the discharge of waste water and waste gas by enterprises in violation of the regulations,the use of equipment that does not meet the environmental protection requirements,and the failure to pay attention to their own environmental responsibilities.Environmental problems arise and solve the main body.Small and medium-sized enterprises listed on the GEM,due to their own system is not perfect and the size of the restrictions on environmental protection compliance with the relevant provisions of the lower degree of disclosure of corporate environmental information is not high,the main responsibility for environmental pollution.Internal control,as an enterprise self-restraint mechanism,will affect the implementation of environmental information disclosure system.The problem of environmental pollution in small and medium-sized enterprises stems mainly from the internal management of enterprises themselves,especially the internal control is not perfect.Based on the Guidelines for Enterprise Internal Control and the newly revised Environmental Protection Law,this paper studies the relationship between the internal control of GEM companies and the quality of corporate environmental information disclosure to improve the disclosure level and internal control of environmental information for SMEs,Environmental awareness.This paper analyzes the relationship between the effectiveness of internal control effectiveness and the effectiveness of internal control,the effectiveness of internal control and the quality of environmental information disclosure by literature review,empirical analysis and comparative analysis,and further deduces the internal controlThe Relationship between Effectiveness Factors and Environmental Information Disclosure Quality.First of all,the paper present related theories,which provide the theoretical basis for further research.Secondly,based on the relationship between the influencing factors of internal control,the effectiveness of internal control and the quality of environmental information disclosure,this paper analyzes the relationship between the quality of environmental information disclosure and the level of internal control,And model building provide the basis;Then,we select the data of GEM-listed companies heavily-polluting industries from 2012 to 2015 for empirical analysis.By using descriptive statistics,correlation analysis and regression analysis,the paper analyzes the relationship between the effectiveness of internal control and the effectiveness of internal control and the effectiveness of internal control And the quality of environmental information disclosure,and then analyzes the relationship between the influencing factors of the effectiveness of internal control and the quality of environmental information disclosure according to the empirical results.Finally,the paper puts forward some suggestions on the fulfillment of corporate environmental responsibility,the internal control of social responsibility and the social supervision and management of our country from the perspectives of government,enterprises and third parties respectively.This article focuses on GEM companies to study to make up for SME internal control and disclosure of environmental information quality gaps,is conducive to the community to strengthen environmental pollution in SMEs attention and supervision.At the same time,the study of environmental information disclosure from the perspective of internal control of SMEs is conducive to SMEs to improve the level of internal control and environmental information disclosure,and enhance the sense of environmental responsibility of SMEs.