Study On Disclosure Of Environmental Accounting Information In Shanxi Coal Enterprises

Recently, with the development of social economy, environmental pollutionincidents occur frequently. Environmental problems are rapidly deteriorating.Thevigorous economic development is achieved at the expense of destroying the ecologicalenvironment. The environmental problems which are brought by the economic growthhave become more and more serious. As an underdeveloped resource-based province onthe central of China, Shanxi province has been famous for its coal for a long time, andthe coal enterprises are also the focus of economic development. It enjoys the dividendsof coal, and the meanwhile, it also has paid a painful price due to the exploitation ofresource and the environmental pollution Therefore, guiding Shanxi coal enterprises toadopt the concept of "green production" and achieve mutual union between economic,social and environmental benefits become more and more urgent now.With the proposal of the national "Twelfth Five-Year Plan", the scientific conceptof development and other policies, the corporate managers, investors, creditors, andconsumers in Shanxi have been increasingly aware of the importance of sustainabledevelopment as well as the seriousness of environmental pollution, and have come torealize that, in order to further improve their competitiveness, it is necessary to linkenvironmental governance and economic development together, and actively commit tosocial responsibility. Accounting Society of China also established the "EnvironmentalAccounting Professional Committee" in the field of environmental accounting, whichdedicates to host academic seminars and other research activities.Based on this, the writer applies the related theory and methods of environmentalaccounting to discuss the disclosure of environmental accounting information in Shanxicoal enterprises. On the basis of existing research, this paper firstly describes thetheoretical bases and the definition of disclosure of environmental accounting. Then byreading the brochures, annual financial reports and social responsibility reports of coalenterprises in Shanxi in recent three years, the writer describes the present situation ofthe disclosure of environmental accounting information of the11coal listed company inShanxi, and reveals the existing problems and analyzes the causes of the problems. Finally, aiming at these problems and the causes listed, suggestions are put forward atthe following three aspects: the relevant preparatory work should be prepared inadvance, comprehensive, standardized environmental accounting information should bedisclosed throughout the whole operation, and supervision should be done afterwards.