The Environmental Accounting Information Disclosure Of Chemical Industry

With the rapid development of Chinese economy, enterprises driven by the interests pollute the ecological environment, which impedes human survival and development of the economy. At the request of the national overall sustainable and green development, enterprises must perform the social responsibility and truly disclose the environmental accounting information. Because it is the important way which the enterprises transfer environment-related information to the external information users. Nice disclosure can make external information users enhance confidence in the enterprise, which is beneficial to the enterprise to set up a good brand image. At present the system in domestic is not sound. It needs to improve relevant laws and regulations, there are still many deficiencies in the third supervision system, which need to conduct the thorough research and provide evidences for the relevant specification. Chemical industry is not only an important part of national economy, is also a heavy pollution industry in our country. In the process of production and operation, environmental pollution problem must be reckoned with. Corresponding measures must be taken to the its environmental accounting information disclosure situation for corresponding constraints. The study is not only beneficial to enterprises and public environmental protection needs, more conducive to the improvement of the relevant national laws and regulations, which has theoretical and practical significance.Reviewing revelant literatures, by adopting the combination of qualitative and quantitative research methods, chemical enterprises in Shanghai and Shenzhen are selected to carry out the relevant data analysis, and the current chemical industries still exist many issues such as the environment accounting information disclosure system is not sound, the autonomy of corporate disclosure is poorer, lack of professionals and regulation is not in place, and many other problems. Analyse the chemical industry in domestic environmental accounting information disclosure problems, draw lessons from the relevant experience in the developed countries and combine it with Chinaese conditions, provide suggestion for chemical industries such as strengthening the government's policy guidance, raising awareness, improving the relevant systems of the accounting information disclosure and strengthening the supervision and management.The research conclusion is applied to the specific enterprises. Hope that this study can make chemical industry environment accounting information disclosure mode to be more perfect, which can promote sustainable development of green chemical industry.