Study On Environment Accounting Information Disclosure Of Heavy Polluting Industries

On February28,2015, Chai Jing uploaded a video documentary about the haze on the People’s Daily, a documentary up to103minutes which is about environmental protection. It obtained an enormous spread. The number of hits in each big video website has broken billion within24hours. Video touched people heartstrings. People all around were discussing about the fog haze and various problems about the environment. At that moment, social concern for the environment has reached unprecedented height. In the past few years, the environmental pollution has been a growing problem Smog, acid rain, water pollution and other environmental problems has occurred frequently. The world bank published "China’s environmental pollution losses" in2007, which said the economic loss caused by pollution has reached$100billion in China per year, that occupied5.8%of GDP. This figure does not include the hurts to health of human caused by environmental problems. In February2012, China environmental protection net said environmental pollution loss growth has exceeded GDP growth. The cost caused by environmental pollution of economic development has been close to1trillion Yuan per year, and the figure is still increasing year by year. Nowadays environmental problem has become a social problem, which is one of the hot spot in NPC&CPPCC in2015. Li Keqiang, prime minister in the government, reported that it must be strict with the environmental law enforcement. Punishing the illegal discharge severely. Government’s attention to the work has a great significance for promoting the improvement of environment. According to the statistic of concerning sectional, about80%of the environmental problems are caused by the enterprise business activities. And people can only come to understand and evaluate the environmental accounting information which is disclosed by companies for their environmental behavior. So for the enterprise of corporate environmental accounting information is particularly important. However, the research on environmental accounting relatively late in our country, the environmental accounting information disclosure system is not perfect enough, the environmental accounting information disclosure quality is low, so the research of environmental accounting information disclosure has very important practical significance.First, the Paper describes the meaning of the environmental accounting information disclosure of heavy pollution industry, form and other related theory, through the external reports of listed companies of our country the listing of the company’s external reports on the status situation of China’s heavy polluting industries environmental accounting information disclosure of listed companies and the problems of statistical analysis, to solve the heavy polluting industries in China of environmental accounting information disclosure provides sufficient theoretical and data basis. For reference the advanced experience of the environmental accounting information disclosure of heavy pollution industry of the United States and Japan. Suggestions from the community, government, business tripartite face heavy polluting industries of environmental accounting information disclosure in China. By adopting the combination of theoretical research and case analysis research method, choose the Mudanjiang Hengfeng paper co., LTD., as the object, environmental accounting information disclosure the status situation, problems detailed analysis and specific recommendations to strengthen and standardize environmental accounting information disclosure of Hengfeng paper mill.