Research On Environmental Accounting Information Disclosure Of M Coal Enterprise

As the holding of the 19~thh National congress,"haze"and environmental problems have become increasingly concerned.Hence,there are a lot of coal enterprises with heavily pollution which is attracting more and more attention.The coal industry is an important basic industry related to the national economic lifeline and energy security.In recent years,the rapid development of coal enterprises fixes at the cost of environment.The development and utilization of coal have great impact on the ecological environment,as well as the disharmony,imbalance and discontinuity in the development process are very prominent.As the main body of the environmental governance system,the disclosure of environmental accounting information is directly related to the effect of environmental governance.The disclosure of environmental accounting information builds bridges for enterprises and stakeholders,which can make information users meet their needs for policy making by the information disclosure of environmental accounting.what's more,enterprises attach great importance to the environmental accounting information disclosure to improve their competitiveness,establish a reliable corporate image.At present,China has not yet formed a system of environmental accounting information disclosure,which results in the majority of coal enterprises are in a mess,and the weaknesses of the situation can not reflect whether the enterprise's sustainable development is in response to the call and actively participate in environmental governance.Therefore,how to make full and complete environmental accounting information to public and improve the quality of disclosure have become an urgent problem for coal enterprises.The research on environmental accounting information disclosure of coal enterprises is not only beneficial to building a disclosure framework for sustainable development of coal enterprises theoretically,but also provides some inspirations for improving the level of enterprise environmental management in practical applications.Based on the related theory,this paper combines with the analysis of the existing literature at home and abroad,and takes the M coal company as the research object,constructing environmental accounting disclosure framework for M coal company in order to optimizing its disclosure content and improving the quality level of disclosure of environmental accounting,which can make M company changing the disclosure of original thinking,enhancing social benefits and forming new competitive advantage in the market.Firstly,this paper introduces the basic situation of M coal company and the production process of coal enterprises,and selects the data from the annual report and social responsibility report of M company from 2012 to2016,which counts the situation of environmental accounting information disclosure in recent five years.Secondly,the paper analyzes the level of environmental accounting information disclosure of M coal company between the quantity and quality by content analysis,which finds the number of environmental accounting information of M company is fluctuating,lacking of quantitative and comparable,which can explain the internal and external causes.Thirdly,it puts forward the optimization strategy aiming at improving the quality of disclosure by virtue of combining with the characteristics and existing conditions of M company,including internal environment accounting information disclosure system,standard design,disclosure content,disclosure mode and disclosure quality control.Lastly,the conclusion is that M coal company should introduce the environmental accounting information disclosure mode based on the combination of event approach and value method,and publish the annual environmental report to improve its level of environmental management.