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1、上市公司单独报告的披露；（3）加强环境会计信息内容上的规范；（4）建立完善的环境审计体系；（5）提升重污染行业公司的规模和盈利能力；（6）引导设立绿色投资机构，鼓励金融机构采用更多环境标准；（7）优化公司的治理结构。关键词：环境会计，上市公司，信息披露，影响因素，实证分析IIAbstractAtpresent,theproblemoftheenvironmentpollutionisaseriousproblemourcountryfacingintheprocessofeconomicdevelopment.Aso
2、neoftheimportantparticipantsineconomiclife,thelistedcompaniesnotonlycreatewealth,butalsopolluteourplanet.Therefore,theyhaveunavoidableresponsibilityintheaspectsofenvironmentalprotectionandgovernance.Environmentprotectionrequirestheinformationdisclosureofcompani
3、esreflectthefiduciarydutyofeconomyandenvironmentalaccountability.Butthecomplexityoftheenvironmentalactivitiesandenvironmentalmattersdonotconformtothetraditionalaccountingrecognitionandmeasurementprinciples.Therequirementionedabovehasneverbeenincorporatedintothe
4、financialandaccountingreportsystem.Environmentalaccountingisbornoutoftheneedsofthegreendevelopment.Inordertoimprovethecomprehensivebenefit,thecompanyshouldbuildthesustainableenvironmentaccountingsystemandpayattentiontoeconomicbenefits,socialbenefitsandenvironme
5、ntalbenefitsatthesametime.Therefore,inordertomeettherequirementsofstakeholders,theeffectfactorsofcorporateenvironmentalaccountinginformationdisclosureoftheresearchisoftheoreticalandrealisticsignificance.Thisarticleselectsdataof77A-sharelistedcompaniesintheyearo
6、f2011-2012inAnhuiprovinceastheresearchsample.Inviewoftheenvironmentalaccountinginformationdisclosureofeconomicbackgroundandlegalbackground,thisarticlereferencestothecharacteristicsoftheforeignenvironmentalaccountinginformationdisclosure,analyzesthepresentsituat
7、ionofenvironmentalaccountinginformationdisclosureofthesamplecompany.Thencombiningpreviousresearchresults,disclosurestatusandstakeholdertheory,andthecorporatesocialresponsibilitytheory,itputsforwardeightindependentvariables(thecompanysize,asset-liabilityratio,pr
8、ofitability,theproportionoftradableshares,aseparatereport,thelistedsites,industrydifferences,chairmanandgeneralmanagerwhetherseparation)asthehypothesisimpactingenvironmental
