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1、杭州电子科技大学硕士学位论文ABSTRACTWiththechallengeofclimatechangeandglobalwarminggettingworse,thelow-carboneconomyisrisingquietlyintheworldwide.Inthefaceofneweconomicphenomenaandeconomicactivity,accountingasanewmodernmanagementinformationsystemshouldmakeapositivechange.Accelerati
2、ngtheconstructionofcarbonaccountingsystemandcarbonaccountinginformationdisclosuremechanismhasgreatpracticalsignificanceforachievingenergyconservationandshiftingeconomicdevelopmentmodefromhighemissions.Itwillbelightingdirectionfortheroadofsustainabledevelopment.Thispap
3、erattemptedtostudythecarbonaccountinginformationdisclosureincarbonaccountingsystemandusingtheempiricalresearchmethodtofindoutthefactorsaffectonthecarbonaccountinginformationdisclosure.TherebyweofferedadvicesonChina'sdevelopmentoflow-carboneconomy.Fourcarbonemissionind
4、ustriesareelectricity,heatproductionandsupplyindustry,oilprocessingandcoking,ferrousmetalsmeltingandrollingprocessing,chemicalrawmaterialsandchemicalproductsmanufacturing.First,Iselectedalllistedcompaniesoffourcarbonemissionindustriesduringtheperiodfrom2010to2013asthe
5、researchobject,excludingthenewlylistedcompaniesandenterpriseswithincompletedata.Finally,ithas204listedcompaniesand722researchsamplesafterselecting.AndIsortedouttheannualcarbonaccountinginformationdisclosurelevelmanuallyfromthelistedcompany'sannualreportandsocialrespon
6、sibilityreportasthedependentvariable.BasedontheassumptionIusedthecompanysize,profitability,capacitydevelopment,proportionofindependentdirectors,whetheracompanyisintheemissionstradingpilotcitiesandotherfactorsasindependentvariablesforempiricalanalysis.SecondIproceeddes
7、criptivestatisticsanalysisforvariables.WedrawcorporationthatcarbonaccountinginformationdisclosurelevelofChinashowedanincreasingtrend,buttheoverallsituationisstillinthemiddlelevels.ThirdIproceedcorrelationanalysisandregressionanalysisforcarbonaccountinginformationdiscl
8、osedindexandinfluencingfactors.Lastwedrawthefollowingconclusions:companysize,capacitydevelopment,thechairmanandgeneralmanage
