Research On The Disclosure Of M Enterprise's Environmental Accounting

Human beings in the blind pursuit of development while ignoring the natural affordability and renewable capacity,and now over-fishing problems,food safety issues,ecological and environmental pollution and other issues have occurred,which also allows people to reflect only to reconcile the relationship between mankind and nature,In order to make us break through the limits of sustained development.The current environmental pollution problem is one of the very direct manifestations of the improper development mode,and the improper operation of the enterprise,the weak sense of environmental protection is a major cause of environmental problems.In order to better supervise the enterprises,enterprises should disclose their own environmental accounting information,strengthen the protection of the environment,to fulfill their social responsibility.Enterprises to disclose their own environmental accounting information is not only conducive to the information of external users to understand the environmental situation of enterprises,but also help to understand their own situation,timely detection of problems,solve problems,so that enterprises faster to achieve environmental and economic benefits.In recent years,due to enterprises,especially heavily polluting industries,environmental pollution incidents frequent,the environment caused irreparable harm.People began to pay more and more attention to the safety of production and environmental protection responsibility to fulfill the situation,so people began to pay attention to the disclosure of corporate environmental information.In view of this,this article on the enterprise environmental accounting information disclosure research.Compared with foreign countries,China on the issue of research started late,only research only enterprise was less.Therefore,this paper selected one of the heavily polluting industries in the chemical industry:M enterprise as a case for analysis.Through the analysis of M enterprises in 2011-2015 various types of reports,detailed statistics of the five years of environmental accounting information disclosure content and form and its comparative analysis,summed up the problems of M enterprises and the causes of the problem.Which also incorporates the theory of environmental cost management,and puts forward some suggestions for these problems.