A Research On Environmental Accounting Information Disclosure Of Zijin Mining Group Co.,Ltd.

For the needs of the development of green,environment accounting,it is used to report or reflect the economic impact of environmental activities.Research breakthrough point of the research is environmental accounting information disclosure,by report and text,will reflect the economic impact of the environment activities to stakeholders.This paper hopes through the Zijin Mining environmental accounting information disclosure research,to do some analysis on the status quo and to conclud effective measures to solve Environmental Accounting Information Disclosure of the existing problems of heavy pollution industry.For the convenience of the masses of heavy pollution industry stakeholders to obtain more useful environmental accounting information.This paper first introduces the research background and significance,combined with domestic and foreign literature,did briefly to the development of environmental accounting.Then I introduced the research contents and research methods of this article.This paper adopted a method of case analysis.This paper takes Zijin Mining as the research object and studies the ways and contents of environmental accounting information disclosure.Through analysis and research,finding out the existing problems: disclosure is not timely,disclosure is not comprehensive,lack of environmental accounting data,lack of data support.And I analyzed the existing problems from the internal and external.This paper also adopted the comparative analysis method and this paper also has chosen the United States and Japan which are both developed countries.Through the study of environmental accounting information disclosure methods and content,to do some analysis,got the worthy of our learning and reference: improve the social public and the enterprise's environmental protection consciousness,to strengthen the construction of environmental accounting legal system,shall practise a system of information disclosure of rewards and punishments,to strengthen the third party audit.At the end of the paper,I aimed at the existing problems and put forward some targeted suggestions: Perfect the environment accounting laws and regulations;Strengthen the disclosure of environmental accounting information;To strengthen the third party audit;Establish evaluation system and increase the intensity of rewards and punishments;Creative accounting statements and design environment accounting indicator.