Study On Environmental Accounting Information Disclosure Of Chemical Enterprises

Now the problem of environmental pollution has seriously restricted the economic development of our country, heavy industrial enterprises as the main pollutant emissions, improving the environmental accounting information disclosure can effectively promote the enterprise in accordance with the regulations governing pollution. However, imperfect accounting environment of all the countries in the world are developing, there are still many problems need to be solved. Therefore, this paper selects the most representative enterprise- chemical enterprises, and select the A strong enterprises- Jinan sq Co., Ltd. to be specifically analysed.In the first analysis of China’s chemical industry in the aspect of environmental accounting information disclosure of the general situation, founding that the timely disclosure of environmental accounting information of enterprises is increasing year by year. Then, the annual report and the EIA data of Ji’nan SQ Limited by Share Ltd are analysed in detail, and made a questionnaire for the enterprise through the environmental pollution. Investigation on the surrounding residents and enterprises staff inquiries, founding that enterprises in the production process on the surrounding residents living environment caused great impact, and the presence of disclosure is not comprehensive, in the environmental accounting information disclosure is not complete, not standard and so on. The reason is because the willingness of enterprise to disclose is relatively low, professional the degree of financial personnel is low, there is no perfect laws and regulations and accounting standards to control. According to the above analysis problems and reasons, the conclusion is: we should from Enterprise, government and the third party auditors improve the quality of environmental accounting information disclosure. Enterprises as the environmental accounting information disclosure of the subject to first from all attach importance to environmental pollution problem, responsible for the surrounding residents, improve the internal audit system, provide financial personnel professional learning opportunities; the government should issue the introduction of relevant laws, regulations and guidelines for the specification, to strengthen the supervision and management to promote the concept of environmental protection; third party auditors to annual report of the enterprise in charge should be real and effective audit report issued, the development of effective audit system.Through the attention and efforts of the various aspects of society, and scholars continue to study and exploration, China’s environmental accounting information disclosure will be more perfect, the effectiveness of environmental governance will be more significant. An effective solution to the contradiction between the development of the economy and the destroyed natural environment.