Study On Environmental Accounting Information Disclosure Of Cement Industry

Rather a little achievements have been scored in the field of environmental protection in China since the 18 th CPC National Congress.For example,the weather of fog and haze has been significantly reduced.There has been an increase in the "APEC" blue.Although achievements have been made in the construction of ecological civilization,environmental protection still faces enormous challenges.China's production capacity of cement is currently the largest in the world.Moreover,the cement industry is one of the three cement industries with the highest pollutant emissions.So there is a huge potential for high pollution behind the high-capacity production.The“Thirteenth Five-Year Plan”that began in 2016 will strengthen the De-capacity of the cement industry.In the next few years,it plans to shut down more than 540 cement companies,strictly controlling the emissions of various pollutants from cement companies,and improve the quality of the environment.In addition,since the 18 th CPC National Congress,the Ministry of Environmental Protection has successively issued and implemented the“Ten Article”on air,water,and soil pollution prevention which indicates that the battle of China's Blue Skies has started.The Environmental protection law of People's Republic of China and Environmental tax law of People's Republic of China were passed and implemented in succession,which also show that our country's ecological environment protection legislation system has been gradually established.In short,under the guidance of many national environmental protection policies,cement companies will pay more attention to the environment.How to reflect the company's green production capacity and handle the relationship between the company's environmental protection and production has become an important issue that the company urgently needs to solve.Therefore,it is necessary to optimize the environmental accounting disclosure of the entire cement industry through the research on environmental accounting disclosure of cement companies.We hope to realize the concept of beautiful ecological civilization with clear water,green land and blue sky.This article mainly adopts the method of case analysis to research the current situation of environmental accounting disclosure of listed companies in China's cement industry.Taking the relevant policies of environmental protection laws and regulations as thestarting point,the article selected 19 listed cement companies with large capacity to summarize and analyze the overall industry disclosure situation based on the capacity of production in 2017.First of all,from the aspects of environmental information disclosure content,methods,and other aspects,we have analyzed the insufficiency of China's cement industry in terms of environmental information disclosure at this stage: from macroscopic domestic industries to concrete industries,to SS cement companies,there are disclosure levels.The problem of low level and random disclosure methods,quantification of environmental accounting information,and lack of comparability and completeness.Then the targeted finding was mainly due to the lack of attention of SS cement management,the lack of maturity of environmental accounting theory in China,and the lack of necessary supervision of environmental accounting information.Finally,according to the results of the case study,the full text was summarized,from the aspects of strengthening theoretical research on environmental accounting information disclosure,training environmental accounting talents,carrying out auditing of environmental accounting,establishing a sound legal system,and introducing independent environmental reporting standards.China's Cement Industry Listed Companies Environmental Accounting Information Disclosure Suggestion.