Research On The Present Situation And Countermeasures Of Environmental Accounting Information Disclosure In Heavy Polluting Industry

Since entering the 21 st century,science and technology and economy has been developing rapidly in our country.But followed by many enterprises in order to pursue their own economic interests,at the expense of the environment.Particularly heavy polluting enterprises put a lot of waste discharge into the natural environment,not only pollute the air and influence the water quality,and the threat to human survival and development.At present,the destruction of the ecological environment has influence to the economic development of China,the enterprise production activities on the environment is more and more attention,the influence of the enterprise environment accounting information disclosure system is an important institutional guarantee of environmental activities.So the research on environmental accounting information disclosure not only has academic value,and to implement the scientific concept of development,the economic and ecological environment coordinated development has important practical significance.This paper uses literature analysis,case analysis and discusses the current situation of environmental accounting information disclosure of heavy polluting industry in China.The key analysis is about the environmental information disclosure status in the energy industry,and the sample are 150 A-share listed heavy polluting industry companies: the analysis is around the content of the environmental information disclosure,disclosure method,and further discusses the problems in the environmental information disclosure.With Z Group’s environmental accounting information disclosure as example,the paper believes China’s environmental information disclosure problem is derived from the national macro policy and the imperfect laws and regulations,specific measures not carrying out well,and the companies’ weak management or absence of management concept.The paper also tells how to further improve the level of environmental information disclosure in China,draws lessons from the United States and Japan’s experience of environmental accounting information disclosure in heavy polluting industry,and puts forward suggestions to improve the environmental accounting information disclosure of heavy polluting industry in our country.