A Game Study On Environmental Accounting Information Disclosure Of Listed Companies In Coal Industry

Coal plays a leading role in the energy production and consumption structure of our cou ntry.Coal industry is one of the heavily-polluting industries.However,with the development of coal industry,the ecological environment is seriously damaged.It's extremely urgent to solve problems about how to promote energy saving and emission reduction and industrial transformation of coalindustry.Environmental accounting comes into this background.Information disclosure of environmental accounting can intuitively show the current situation of resource utilization and environmental pollution,which provides data and theoretical support for the advancing industrial transformation of coal industry.But there are not enough researches about environmental accounting,at the meantime accounting information in coal industry is relatively scarce.Hence,it's meaningful to study the environmental accounting information disclosure of listed companies in China's coal industry.Based on the researches at home and abroad,the paper studies the present situation and problems of environmental accounting information disclosure of the listed coal enterprises.Firstly,by taking 2014-2016 years of coal listed enterprises as samples to make an empirical analysis on the present situation of environmental accounting information disclosure of listed coal companies,summarizes the problems of environmental accounting information disclosure,and analyzes the reasons.Secondly,we use game theory to study the disclosure of environmental accounting information of listed companies.By constructing the two party game model of management and shareholders,companies and government,companies and the public,and the three party game model of companies,certified public accountant and China Securities Regulatory Commission,the behavior selection tendency of each stakeholder is understood,and the factors that affect the disclosure of environmental accounting information are deeply excavated.After the above analysis,the paper puts forward some suggestions about revising the system of environmental accounting information disclosure from the aspects of regulators,listed enterprises and the public based on the research result.For example,the regulators should strengthen the relevant theoretical research,improve the relevant laws and regulations of environmental accounting information disclosure.The listed enterprises should reinforce inner control system and optimize equity structure.Besides,in order to improve the system of the environmental accounting information disclosure of listed companies in China's coal industry,the market,the public and the media should play their roles in supervising the disclosure of environmental accounting information.