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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.Asoneoftheimportantparticip
2、antsineconomiclife,thelistedcompaniesnotonlycreatewealth,butalsopolluteourplanet.Therefore,theyhaveunavoidableresponsibilityintheaspectsofenvironmentalprotectionandgovernance.Environmentprotectionrequirestheinformationdisclosureofcompaniesreflectthefiduciarydutyofeconomyandenvironment
3、alaccountability.Butthecomplexityoftheenvironmentalactivitiesandenvironmentalmattersdonotconformtothetraditionalaccountingrecognitionandmeasurementprinciples.Therequirementionedabovehasneverbeenincorporatedintothefinancialandaccountingreportsystem.Environmentalaccountingisbornoutofthe
4、needsofthegreendevelopment.Inordertoimprovethecomprehensivebenefit,thecompanyshouldbuildthesustainableenvironmentaccountingsystemandpayattentiontoeconomicbenefits,socialbenefitsandenvironmentalbenefitsatthesametime.Therefore,inordertomeettherequirementsofstakeholders,theeffectfactorso
5、fcorporateenvironmentalaccountinginformationdisclosureoftheresearchisoftheoreticalandrealisticsignificance.Thisarticleselectsdataof77A-sharelistedcompaniesintheyearof2011-2012inAnhuiprovinceastheresearchsample.Inviewoftheenvironmentalaccountinginformationdisclosureofeconomicbackground
6、andlegalbackground,thisarticlereferencestothecharacteristicsoftheforeignenvironmentalaccountinginformationdisclosure,analyzesthepresentsituationofenvironmentalaccountinginformationdisclosureofthesamplecompany.Thencombiningpreviousresearchresults,disclosurestatusandstakeholdertheory,an
7、dthecorporatesocialresponsibilitytheory,itputsforwardeightindependentvariables(thecompanysize,asset-liabilityratio,profitability,theproportionoftradableshares,aseparatereport,thelistedsites,industrydifferences,chairmanandgeneralmanagerwhetherseparation)asthehypothesisimpactingenvironm
8、ental
