Research On Environmental Accounting Information Disclosure Of Listed Companies In Heavy Pollution Industry

The report of the 19th National Congress of the Communist Party of China comprehensively expounds the strategic deployment of accelerating the reform of ecological civilization system,promoting green development and building a beautiful China.In our country,with the rapid development of economy,heavy polluting enterprises cause great damage to the environment in the process of production and harm the environment on which human beings depend.Therefore,we should improve the environmental awareness of heavy polluting enterprises,make them clear their social responsibility,reduce environmental pollution and restrict their environmental behavior.Environmental accounting information disclosure can be summarized as information about environmental problems in the process of enterprises’ public production and operation,so that the government,the public and stakeholders can use relevant data and supervise the environmental behavior of enterprises,so as to reduce the damage to nature and achieve the purpose of environmental protection.In recent years,environmental pollution events occur frequently in our country,and the heavy pollution industries that cause great damage to the environment should invest more in environmental protection,and play a warning role in other industries.This paper takes the heavy pollution industry as an example,selects the listed companies in the heavy pollution industry as the research sample,analyzes the problems in the disclosure of environmental accounting information,and gives the corresponding countermeasures and suggestions based on China’s national conditions.On the basis of collecting and reading a large number of domestic and foreign relevant literature,this paper sorts out the development situation of environmental accounting information disclosure and the views of domestic and foreign scholars,and sorts out the relevant theories of environmental accounting information disclosure to provide theoretical support for the status analysis and empirical research of the following paper.Selected by the method of random sampling,76 Shanghai and shenzhen listed in paper printing of heavy pollution industry and textile industry enterprises as samples,gather the 2014 to 2018,public disclosure of environmental accounting information,through organizing the above data,analysis of samples of enterprise environment accounting information the disclosure of the specific situation,content,form and the present condition of the model,found that at present,China’s environmental accounting information disclosure of environmental information disclosure content is not fully,the rule of environmental accounting regulations is not sound,and many other problems.Redesign include environmental protection measures,such as environmental law 16 disclosure content evaluation,set up the company size,growth and so on six factors as independent variables,through multiple linear regression method to analyze more than the independent variable and the correlation of environmental accounting information disclosure quality,variables through descriptive statistics found that the present between environmental disclosure of heavy pollution enterprises of our country level is put in bigger difference,the environmental accounting information disclosure level remains to be promoted.Finally,this paper combines the current situation of environmental accounting information disclosure and the factors affecting the quality of environmental accounting information disclosure,and puts forward Suggestions to improve the disclosure of environmental accounting information in heavy pollution industries,including the establishment of environmental accounting information disclosure system in heavy pollution industries,and the improvement of environmental accounting information disclosure legislation.The environmental accounting information disclosure system and relevant suggestions put forward in this paper are based on the current situation of the development of environmental accounting information disclosure in heavy pollution industry in China,which have strong theoretical value and application value,and can provide theoretical basis and data reference for the government,the public and stakeholders.