The Study On Environmental Accounting Information Disclosure In Heavy Pollution Industries

In recent years, the rapid development of science and technology in human society is of great benefit to mankind. But this development is at the cost of the excessive consumption of resources and causing irreversible damage to the environment. Especially in recent years, haze situation is increasingly serious, triggering a series of illnesses and accidents, seriously affected the life and development of the national economy, but also encourage people begin to ponder the solution of environmental problems. For the rapid development of our country, heavily polluting enterprises, especially types of enterprises play a very important role, but also need more primary responsibility for its environmental impact. We need inspect the heavy polluting industries to reduce the occurrence of contamination from the source, and the effective way is to make disclosure of relevant environmental accounting information. At present, China's environmental accounting information disclosure is more confusing, there is no unified guiding rule, the supervision system is not perfect, and information disclosure can not be open and transparent. Therefore, this paper studies the representative heavy polluting industries, trying to standardize the environmental accounting information disclosure system of this kind of enterprises, and improving the quality of environmental accounting information disclosure in China.Based on the theory of sustainable development, information asymmetry theory and the stakeholder theory, this paper takes 16 kinds of heavy pollution industry which released by the Ministry of Environmental Protection in 2010 as the research scope, trying to study a higher level of environmental accounting information disclosure of enterprises, providing reference value for our country. Therefore we select 10 representative of the furniture of heavy polluting enterprises as a sample, which of China top 500 in 2012-2014, the analysis of information disclosure is more concentrated, collected and aggregated by identifying problems and carried out an in-depth study on that question. Through the analysis of the information collected, found that China's heavy polluting industries to disclose environmental accounting information disclosure model is not uniform, does not regulate the content, quality, and reliability problems is not strong, the reason is due to our environmental accounting information disclosure the laws and regulations are inadequate, there is no uniform disclosure norms, and supply and demand is weak awareness of environmental information, environmental accounting information related to the lack of third-party audits. Compared with our country, the United States first proposed the concept of environmental accounting, established the relevant disclosure system. Japan is one of the countries which develop the environment accounting system in the world. Based on the current situation analysis of environmental accounting information disclosure of heavy pollution industries in China, at the same time compared to the American and Japan, analysis the basis of disclosure, disclosure model and content, by referring to the experience of foreign environmental accounting information disclosure, the revelation of environmental accounting information disclosure in our country is summarized.Finally, we improve the environmental accounting information disclosure system for China's development of heavy polluting industries, and take appropriate measures to ensure the smooth implementation of the system. The disclosed system consists of the following four parts: first of all, to confirm that the target heavily polluting industries environmental accounting information disclosure should follow the principles of disclosure; secondly, to improve the environmental accounting information disclosure; finally, to regulate the specific disclosure mode, not only to regulate different disclosure carrier the disclosure of the contents of the form is also proposed enterprises to prepare the independent environmental accounting information report and environmental accidents special report released. In order to ensure the smooth implementation of the system, it also puts forward measures to improve the relevant laws and regulations, strengthen internal control, strengthen the external audit supervision and establish open platform and so on. The ultimate goal of the improve of the disclosure system is to enable heavily polluting industries in the information disclosure of the environmental accounting information more standardized and improve China's heavily polluting industries of environmental accounting information disclosure quality, helping heavily polluting industries strike a balance between rapid growths and reduce environmental hazards.