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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,theproblemoftheenvironmentpollutionisaseriousproblemourcountryfacingintheprocessofeconomicdevelo
2、pment.Asoneoftheimportantparticipantsineconomiclife,thelistedcompaniesnotonlycreatewealth,butalsopolluteourplanet.Therefore,theyhaveunavoidableresponsibilityintheaspectsofenvironmentalprotectionandgovernance.Environmentprotectionrequirestheinformationd
3、isclosureofcompaniesreflectthefiduciarydutyofeconomyandenvironmentalaccountability.Butthecomplexityoftheenvironmentalactivitiesandenvironmentalmattersdonotconformtothetraditionalaccountingrecognitionandmeasurementprinciples.Therequirementionedabovehasn
4、everbeenincorporatedintothefinancialandaccountingreportsystem.Environmentalaccountingisbornoutoftheneedsofthegreendevelopment.Inordertoimprovethecomprehensivebenefit,thecompanyshouldbuildthesustainableenvironmentaccountingsystemandpayattentiontoeconomi
5、cbenefits,socialbenefitsandenvironmentalbenefitsatthesametime.Therefore,inordertomeettherequirementsofstakeholders,theeffectfactorsofcorporateenvironmentalaccountinginformationdisclosureoftheresearchisoftheoreticalandrealisticsignificance.Thisarticlese
6、lectsdataof77A-sharelistedcompaniesintheyearof2011-2012inAnhuiprovinceastheresearchsample.Inviewoftheenvironmentalaccountinginformationdisclosureofeconomicbackgroundandlegalbackground,thisarticlereferencestothecharacteristicsoftheforeignenvironmentalac
7、countinginformationdisclosure,analyzesthepresentsituationofenvironmentalaccountinginformationdisclosureofthesamplecompany.Thencombiningpreviousresearchresults,disclosurestatusandstakeholdertheory,andthecorporatesocialresponsibilitytheory,itputsforwarde
8、ightindependentvariables(thecompanysize,asset-liabilityratio,profitability,theproportionoftradableshares,aseparatereport,thelistedsites,industrydifferences,chairmanandgeneralmanagerwhetherseparation)asthehypothesisimpactingenvironmental
