Research On Rent-seeking Problem Regarding To Environmental Accounting Information Disclosure Of Extractive Enterprises

Accounting can be used as the tool to regulate the allocation of resources,but the scope of traditional accounting is limited to quantifiable,monetary measurement information,it can not effectively cover environment-related information.Therefore,our country introduced the concept of environmental accounting in the 1990s;environmental accounting is based on the traditional accounting,but expanded the scope of accounting,combined physical measurement methods and monetary measurement,focused on environment-related accounting information,so that stakeholders can get comprehensive information of the enterprises' allocation of the environmental resources through environmental accounting information disclosure.In our country,in order to respond to serious environmental problems,first field of environmental accounting research taken into practical operation level is the disclosure of environmental accounting information and therefore the need for further research.Extractive industry is traditional environmental polluter;solving extractive industry's environmental pollution problem is imminent.So far,our country's macroeconomic change focus on changing production mode,proposed the establishment of environment-friendly society,in order to cope with this adjustment,extractive industry has increased the investment in environmental protection year by year.However,from the point of view of internal control,the corresponding environmental accounting system is still not perfect,environmental accounting has not played the role of environmental resource allocation,especially,environmental accounting information disclosure remains incomplete,quality of information still low,lack of timeliness of information and other issues.There are lots of restrictive factors establishing the environmental accounting information disclosure:the most fundamental one is the rent-seeking behavior in the disclosure process.Aiming at solving the rent-seeking problem,the main contents of this paper included:firstly,described the concept,characteristics and types of extractive enterprises' information disclosure rent-seeking,based on that,further analyzed the causes,ways and economic consequences;secondly,combined with the industry characteristics of extractive enterprises,build up an information disclosure gaming model,choosing the enterprises,government officials,regulators and the publics as participants;finally,used Zijin Mining,a typical representative of the extractive industry,as study object to conduct a case study,the significance is that the detailed environmental information disclosure rent-seeking theoretical analysis for the extractive enterprises,and the gaming model has analyzed the process of extractive enterprises rent-seeking,the strategic choice and its influencing factors,the proposed countermeasures have practical significance to strengthen future environmental accounting information disclosure regulation for extractive enterprises,also enriched the theory of environmental accounting information disclosure.