A Study On Environmental Accounting Information Disclosure About Chemical Industry Listed Companies

After the industrial revolution, the rapid growth of industrial production and the progress of technology have improved the people's material life and increased the accumulation of material wealth, but it has a destructive impact on the environment of the human survival. In the 21 century, the environmental problems have global impact, the voice of environmental protection is higher. In this context, the research of environmental accounting has bud and development, and it is paid more and more attention. However, compared to the western developed countries, the theoretical study of the environmental accounting started late and the information disclosure of environmental accounting got attention late. The urgent need to solve the problems is establishing a scientific and in order to provide reference for the system and the practical application of the disclosure.In this paper, the environmental accounting information as the research object, elaborated the present research background and environmental problems in chemical industry with increasing production related operation, and related to the chemical industry interests relationship, and points out that the current environmental accounting limitations existing in the research, and combined with the concepts of environmental accounting, environmental accounting information disclosure, as well as the theoretical basis of sustainable development theory, stakeholder theory, environmental value theory and information asymmetry theory, sample selection and analysis of enterprise annual report, social responsibility report, and point out environmental accounting information disclosure mode, content and the nature. This article also takes Yunnan Coal & Energy Co. Ltd for example, combined with the disclosure of the annual report of case analysis, pointed out that the environmental accounting information disclosure existing problems, and analyzes the reasons of the problems from three aspects, namely the internal cause, external stakeholders and relevant laws and regulations; root according to the existing problems and the reasons for the proposed countermeasures to improve the environmental accounting information disclosure; Finally, this paper make a summary and outlook.