Discussion On Environmental Accounting Information Disclosure Of *ST Black Company

After the industrial revolution,the economies of various countries have achieved rapid development,and the demand for natural resources has become more prosperous.In order to achieve economic growth,countries in the world have plundered natural resources madly,completely ignoring environmental demands,and even blindly optimistic and crazy plundering natural resources.The discharge of various wastes into natural resources has become a price for economic development.Over time,environmental problems have become more and more serious.Abnormal climates and frequent natural disasters are the warning signs that the natural environment sends to humans.If the environment continues to deteriorate,it will directly affect the survival and development of humankind.Humanity has recognized the seriousness of this issue and the growing demand for environmental protection.Environmental issues are no longer a national issue but a global one.On the basis of the major topic of sex,General Secretary Xi Jinping put forward the concept of the human life community,which has been recognized by various countries in the world.According to relevant data,corporate production activities are the source of environmental pollution,and 80% of pollution comes from the company’s production activities.The main body of social and economic development is the enterprise.In order to realize the maximization of interests,the enterprise neglects environmental issues,unrestrained destruction and impact on the environment,and ultimately causes serious environmental pollution.Therefore,to control environmental pollution from the corporate side,it is only possible to solve the pollution problem at the source.One of the important contents of the enterprise management system is accounting.Doing a good job of accounting can effectively control the corporate environmental pollution at the source.Many scholars have studied this and classified it as an environmental accounting system.To further development,its content is more complete.The system is based on the theory of sustainable development and is a branch of accounting.Environmental accounting integrates the interaction between the environment and the enterprise into the accounting and realizes the balance between the economic and environmental benefits of the enterprise.At the same time,it can more accurately reflect the production and operation status of the company.In environmental accounting practice,environmental accounting information disclosure is an important component of content,the degree of disclosure determines the degree of environmentalprotection.In western countries,due to the early industrial development and the destructive extent of environmental pollution,the emphasis on environmental accounting caused by this is also early.The earliest introduction of environmental accounting into the accounting category was the 1971 Beams’ study of the social cost transformation to control pollution.The 1990’s "Green Accounting: Accountancy Careers after Pearce" marks that environmental accounting research has become a central topic of concern in the global economic academia.As a developing country,China can achieve sustainable development only if it achieves a balance between economic growth and environmental protection.Since the end of the last century,China’s academic circles have already begun research on environmental accounting and formed certain research results.However,a complete system of environmental accounting theory has not yet been constructed,let alone the practical application of environmental accounting systems.For environmental accounting information disclosure,most domestic scholars and companies categorize them as social responsibility information,or qualitatively as voluntary information.Generally,they implement environmental accounting information disclosure in social responsibility reports.Environmental accounting information disclosure model is single and varies in form.Therefore,this paper discusses the forms of environmental accounting information disclosure of the Heilongjiang Heihua company,analyzes the existing problems and causes,and proposes relevant countermeasures,which will help the government departments to strengthen the management of environmental accounting information disclosure model and improve the effectiveness of disclosure.It’s not long since the concept of environmental accounting entered our country.Although the academic community has conducted many researches in this area,it has not been perfect in theory and practice researches.There are various problems in the disclosure of corporate environmental accounting information.Taking the coal industry as a research object,the industry is a pillar industry in China and a heavy polluting industry.The production and business activities of coal companies will directly affect the environment and even cause irreversible impact on the environment.Therefore,we must pay attention to this aspect of the industry.The focus of this paper is on the disclosure of environmental accounting information for coal companies.In the process of research,firstly,literature research methods were used to sort out and summarize the literature in this area,and the theoretical knowledge related to environmental accounting information disclosure was summarized.This lays a theoretical foundation for the studyof this dissertation.Secondly,using the content analysis method,the author analyzes the status quo of China’s environmental accounting information disclosure from multiple perspectives.Finally,using the case analysis method,we took two specific cases,analyzed the factors affecting the disclosure of environmental accounting information,the problems and causes in the disclosure process,and compared and explored optimization methods.The full text is divided into five parts.Introduction: Comprehensively expounded the background,significance,domestic and foreign literature,ideas and methods of this thesis.The first part: Outlines the related theories of environmental accounting information disclosure,including the concept,content and methods,goals and characteristics of information disclosure,principle of information disclosure,and theoretical basis of information disclosure.The second part: The status quo of *ST blackening environmental accounting information disclosure.First introduce the basic situation of *ST blackening company;secondly introduce the form and content of *ST blackening environmental accounting information disclosure.The third part: The problems and causes of the information disclosure of *ST blackening environment accounting.Part IV: China Shenhua’s experience in environmental accounting information disclosure and its implications.It briefly introduces China Shenhua’s company profile and summarizes the implications of China Shenhua’s accounting information disclosure.The fifth part: The improvement strategy of *ST blackening environment accounting information disclosure.Starting from the aspects of the enterprise itself,government departments,and third-party supervision,we should comprehensively improve the internal system of the enterprise and strengthen external supervision.