The Research On Influencing Factors Of Environmental Accounting Information Disclosure Of Listed Electric Power Companies

As the 21st century,the new requirements of the times and calls for sustainable development has become an inevitable trend,energy conservation is our choice.However,most of the listed electric power enterprises in China still use the traditional financial information disclosure method,and still conceal the environmental pollution cost,which leads to the phenomenon of false increase in their operating performance.For the present research,to understand the current situation of China’s power industry,listed companies in environmental accounting information disclosure,explore the main factors,this paper analyzes the theoretical literature,research methods of data collection,the related research results at home and abroad were reviewed and A brief summary,and influence the power factors of environmental accounting information disclosure of listed companies in our country has carried on the assumption that selected the deep Shanghai two city 2014-2019 a-share coal-fired power 40 listed companies as the research object,according to the 240 research samples to our country electric power industry overall level of environmental accounting information disclosure of listed companies to establish regression model descriptive analysis,correlation analysis and multiple regression analysis,and in terms of nine factors for environmental accounting factors disclosure impacts empirical test.Based on the empirical analysis,the following conclusions can be drawn:The disclosure level of environmental accounting information of listed companies in China’s electric power industry is low,which is far from enough compared with the ideal state disclosure level;The proportion of independent directors,the integration of the roles of chairman and general manager,the nature of equity ownership and the level of economic development in the region where the enterprise is located have a great impact on the disclosure of environmental accounting information.On the basis of this conclusion,this paper presents a comprehensive environmental accounting information disclosure proposal,expectations for environmental accounting information disclosure of companies have the ability to forward,to better promote the development of Green economy in China at present.