The Study On The Environmental Cost Disclosure Of Chinese Energy Enterprise Under Low-Carbon Economy

Get rapid development since the reform and opening, our country’s economy, from a backward poor countries has become the world’s leading economic power, has become the international big stage of an element. But at the same time, along with our country economy, and environment problems at the same time, and with the development of economy, environmental problems shows a tendency of increase. People’s work and life has begun to seriously affected by the pollution of the environment, the task of sustainable development is becoming more and more difficult. Enlarge gradually as the problem is, more and more people begin to pay close attention to and pay attention to environmental protection and green concept began to produce and develop gradually. In recent years, the state also began a series of relevant environmental protection and resources rational development policies and laws and regulations. The word "low carbon" is also at this point in the sights of the Chinese people from abroad, and began to know, know, and to advocate for people. An enterprise, if want to be in an impregnable position in the international competition, establish a good image, form the benign development, on the environmental protection measures must have a large capital investment. Enterprise must realize the one-sided pursuit of economic growth, almost regardless of the environmental protection before this view has already can not adapt to today’s society, the enterprise must carry on the innovation of its own technology, in stimulating economic growth, improve the economic benefit and reduce the consumption of environmental resources, reduce the pollution to the environment, forming a virtuous cycle. At the same time, the enterprise stakeholders are also began to notice the environmental protection measures as well as in the aspect of environmental cost, some of them even have begun to require companies to disclose the corresponding environmental information on a regular basis. A growing number of investors in investment decisions on when to start the disclosure of environmental information as an important reference basis. Therefore, in the foreseeable within the scope of disclosure of environmental cost information has become an inevitable trend.Environmental accounting is also called the green accounting, it is based on the relevant rules and regulations, to the enterprise in the development of environment, the prevention and control of pollution, repair, and ways of spending, measure and record in the form of currency, and make comprehensive evaluation on the benefit of environmental protection and report, finally formed a relatively comprehensive evaluation of environmental performance impact on enterprise financial results of emerging disciplines. Environmental accounting in theory an organic combination of environment, economics and accounting, through the value management, the coordination between economic development and environmental protection, so as to achieve the goal of sustainable development.Environmental cost accounting in our country has been developing for many years, has accumulated a lot of practical experience, formed the abundant theoretical achievements, many scholars have published books and papers. With the concept of low carbon economy gradually into people’s horizons, and start being the popular understanding and adoption of environmental cost accounting has entered a new stage. But as a result of environmental cost accounting theory development is not perfect, in applied to real life, and because of various circumstances, and a variety of resistance, lead to actual effect is not good. To improve this situation, need to all aspects of the concerted action, first of all, the government should encourage enterprises to disclose the relevant environmental information as much as possible, especially environmental cost information, and support enterprises to continuously improve the policies and measures of environmental protection. Second, strengthen the social and public opinion supervision, increase enterprise hide and tamper with the pressure of environmental cost information. Finally, the concrete enterprise, to improve their awareness of environmental cost information, promoting the concept of disclosure of environmental information, make its disclosure of information can be truly WanZhengHua, standardization, rationalization.At the same time, the theory of experts and scholars, the practice of the parties such as companies, government departments and the public also should work together. Government departments need to quicken the pace of the legislation in terms of environmental protection, at the same time to strengthen the law enforcement and to help the industry experts, rapid advance relevant standards for the establishment of guarantee of environmental information disclosure measures effectively ensure implementation; Experts and scholars to research on environmental accounting information disclosure, combined with the actual situation of our country at the same time, improve the usefulness of environmental accounting information disclosure, the disclosure of the enterprise environment cost information and disclosure of the content of the unified standard in the form of clear suitable environment accounting standards of measurement; From inside the enterprise itself, to improve their internal auditing system, suitable for their own environmental information disclosure system, to provide favorable conditions for environmental accounting information disclosure. In addition, when we explore, to fully draw lessons from foreign and predecessors’ research results and practical experience. Poverty and backwardness, it is people’s sufferings, rise and fall of a nation; Pollution of the environment, it is the suffering of the people, is about the future of the nation. Need we still have a lot of problems to solve, as has just started to explore in this field, needs efforts from various aspects, and improve the system of enterprise environmental cost information disclosure in our country as soon as possible, to establish a set of complete theoretical system, realizes the enterprise economic inclusive growth, to realize the sustainable development of social economy.