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P Coal Enterprises Corporate Governance Research On The Influence Of The Environmental Accounting Information Disclosure

Posted on:2018-03-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y T JiangFull Text:PDF
GTID:2359330515956566Subject:Accounting
Abstract/Summary:
In recent years,China’s air pollution is more and more serious,and in all sectors of concern,the state began to take appropriate measures to manage the environment.Pollution industry emissions of pollutants is the main cause of air pollution,pollution industry,including chemical,plastics,coal,etc.,China’s coal enterprises is not only an essential energy companies,or the main source of environmental pollution in China.In recent years,despite the country to take appropriate measures for haze management,reaffirmed that enterprises should pay attention to the production and operation of the process of environmental protection,but in view of the introduction of specific legal provisions,so the coal industry in the mining process for the ecological environment The pollution hazards caused by environmental accounting information is not disclosed.As the corporate governance of environmental accounting information disclosure will cause a certain impact,so this paper will be for the coal enterprises in the environmental quality and environmental accounting information disclosure between the in-depth study and analysis,hoping to strengthen corporate governance to improve China’s coal enterprises Environmental accounting information disclosure quality,environmental protection departments for the relevant functions to provide environmental protection measures and reference role.Based on the relevant literatures at home and abroad,this paper analyzes the relationship between corporate environmental accounting information and environmental governance from the perspective of strategic thinking of sustainable development and information asymmetry of corporate governance and environmental accounting disclosure.After systematic analysis,it is found that corporate governance will affect the disclosure of environmental accounting information.And the P coal enterprises as an example,the relationship between corporate governance and environmental accounting information of P coal enterprises and the current situation of environmental management in the coal enterprises and the disclosure of environmental accounting information,and the enterprise environment according to the specific research results Accounting information disclosure of the existing problems,the P coal enterprises from corporate governance and environmental accounting information disclosure of two aspects of rationalization proposals,from the corporate governance point of view,P coal enterprises should improve the board of directors system to improve the independence of independent directors,while strengthening the board of supervisors In the enterprise environmental accounting information disclosure,to continuously improve the P coal enterprises environmental accounting information disclosure and environmental accounting information disclosure system to improve,so as to further enhance the internal management system,through training and other means to Improve the overall quality of workers to ensure that P coal enterprises environmental accounting information disclosure level for the coal industry environmental accounting information disclosure of the effectiveness of the proposed.
Keywords/Search Tags:coal industry, Corporate governance, Environmental accounting information disclosure
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