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Study On Textile Industry Listing Corporation Information Disclosure Of Environmental Accounting

Posted on:2018-04-02Degree:MasterType:Thesis
Country:ChinaCandidate:J Q LuFull Text:PDF
GTID:2359330512991347Subject:Accounting
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Since the 80's of the last century of the begin of the reforming and opening up,the China's economy started from low-speed to high-sped phase.However,the rapid economy will inevitably bring some pollution to the environment.Firstly,the industry is responsible for the environment,and the people are putting pressure to various of company activities.In such circumstances,enterprises should adopt certain environmental measures in the production process and the public,which is beneficial to the users to know the truth,but in order to maintain their own profits,they deliberately avoided penalizes their information in the disclosure of accounting information,and it will disrupt the social order of market.Therefore,the study of enterprise environmental accounting information disclosure is of great significance.The textile enterprises in the production operation processing,will continue to discharge waste to the nature,and make noise.Not only it caused great damage to the natural environment,but also affected people's daily life and survival the environment.Therefore,enterprises pay attention to their own economic benefits at the same time,and should also do a good job of environmental protection.This paper is on the basis of the foreign and domestic environments and related theories,and the accounting information disclosure use case analysis method.The Furun Co.Ltd,as the case sample analysis,hoping to provide solutions for the textile enterprises in the development of accounting information disclosure in the days after the rectification and Implementation provide the basis for a better theoretical foundation.After study,this paper gets the conclusion: the environmental accounting information disclosure has a relatively complete positive significance to the Limited by Share Ltd for the disclosure of the friend.The problem of Limited by Share Ltd includes not only internal Furun themselves,but also external reasons caused by external causes;Research company can enhance the awareness of environmental protection and other measures to improve its disclosure.At the same time the company also requires the joint efforts of the guidance and supervision of the whole society.This paper also puts forward the corresponding solutions: In the macro functions of the government departments should strengthen gradually.Firstly,the government should improve the environmental legislation;Secondly,Government guidance and supervision plays great role in environmental accounting,and improve the level of disclosure towards standardization,but we must ask companies to enhance the concept of environmental protection;Form the micro perspective,enterprises should establish the environmental accounting information disclosure mode of sound system,and the actual status of the existence from the textile industry.The textile industry in the implementation of the establishment of corporate environmental report the environmental accounting guidelines.In addition,we should encourage the third party to join the social structure of the environmental information disclosure supervision system,hoping to provide some help to the domestic practice of enterprise environmental accounting disclosure.
Keywords/Search Tags:Environmental accounting, Information disclosure, The textile industry
PDF Full Text Request
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