Analysis Of Environmental Accounting Information Disclosure Of Oil Company Z

At the present stage,the focus of China's environmental development is the "industrial production process".According to the latest environmental protection data in China,most of the pollution in China since 2000 has come from industrial production.Traced back to the initial period of reform and opening up,China's rapid economic development,especially the rapid development of energy industry,makes the oil industry a pillar of national industrial production.However,the growth of the oil industry is in extensive growth mode,showing high input-low output,high energy consumption-inefficient growth,and it is difficult for oil resources to be fully utilized.The emissions in the oil production process leads to increasing environmental pressures and direct damage to ecological systems,such as desertification and reduction of forest area,which also causes indirect harm to human society.Sometimes this indirect environmental effect is more harmful than direct damage,and it is even more difficult to eliminate.For example,greenhouse effect,acid rain and ozone destruction are environmental effects derived from atmospheric pollution.This environmental effect derived from environmental pollution is lagging,and it is often not easy to be detected or predicted when the pollution occurs.However,once it is discovered,it indicates that the environmental pollution has developed to a very serious level.Of course,the most direct and easily perceived consequences of oil production on environmental pollution are the decline in the quality of human living environment,affecting human life quality,physical health,and production activities.For example,air pollution in cities can invade people's respiratory system,increase the incidence of lung diseases and even induce cancer;water pollution deteriorates the quality of the water environment,and the quality of drinking water sources generally declines,threatening people's health,causing fetal premature birth or malformations.Serious pollution incidents not only bring about health problems,but also cause social problems.Therefore,in this paper,Oil Company Z is taken as an example to find out the current status of environmental accounting information disclosure via actual case analysis.From the perspectives of enterprise,government,public and various related institutions,constructive suggestions with certain academic value are proposed to solve the problems that are exposed.In this study,Oil Company Z was taken as an example to explore the issue ofenvironmental accounting information disclosure.First,the background,significance,and current situation of this study have been analyzed and the basic path of this research has been constructed.Secondly,the concept of environmental accounting information disclosure was defined,and the related sustainable development theory,social responsibility theory,information asymmetry theory and stakeholder theory related to environmental accounting information disclosure have been summarized as theoretical basis to support this research.Then,the current situation of Oil Company Z's environmental accounting information disclosure was studied,and the problems of Oil Company Z's environmental accounting information disclosure have been analyzed.Problems include the decentralization of environmental accounting information,difficulty in defining environmental accounting information,lack of comprehensive disclosure content,lack of data support for information disclosure,need to improve quality and lack of disclosure of negative information.Also in-depth exploration of these problems' cause has been made.Finally,on the basis of the research and analysis,construction of laws and regulations to strengthen the disclosure of environmental accounting information in the petroleum industry,constantly improvement on external supervision system,and actively carrying out the optimization measures for the disclosure of environmental accounting information have been put forward.This study provides a theoretical reference for environmental accounting information disclosure in China's petrochemical industry.