Research On Environmental Accounting Information Disclosure Of Chemical Listed Companies

After the baptism and transformation of the industrial revolution,the economic development of all countries in the world has realized the growth by leaps and bounds.This kind of inflated ambition makes them blindly optimistic,and they will compete for the target of natural resources.In order to obtain huge profits,they even carry out crazy plunder,completely ignoring environmental needs.Finally causes the environment pollution question to be more and more prominent,the serious influence People's Daily life.The public has to gradually focus on environmental protection.Along with people's yearning for green life,people pay more and more attention to the environmental impact in the process of business operation.Enterprise environmental accounting information is an important way to understand these information.Therefore,the public attention to its disclosure has gradually increased.However,many scholars in China in view of the environmental accounting in the emerging field of relevant professional research relatively late start time,from the national level regulation is not a normative system of information disclosure requirements,various factors make the enterprise in the environmental accounting information disclosure lack of clear guidance,thus causes exist in the process of disclosure of operating is not perfect,content,etc.A lot of problems.Therefore,how to make the disclosure system more close to the status quo of China's industry,how to make the information disclosed more valuable reference,is the fundamental foothold of its research.In combination with the actual situation in China,this paper chooses the chemical industry which belongs to the heavy pollution industry as the typical representative.In addition,the data of listed companies are relatively open,so it takes the listed companies in this industry as the object of study.This paper first sorts out the domestic and foreign literatures on environmental accounting information disclosure,and then defines the concept of environmental accounting.Because this article chooses the environmental accounting "four elements" method to carry on the discussion,therefore to these four elements confirmation and the measurement alsoproposed own viewpoint and the suggestion.Then,on the basis of clarifying the disclosure principles,contents and models,and relevant theories and regulations,this paper analyzes the current situation of environmental accounting information disclosure of listed companies in China's chemical industry.The author investigated and counted the prospectuses of listed companies in the basic chemical industry in the industry classification of tonghuashun,the annual reports disclosed in the recent three years,and other reports related to environmental accounting information,so as to summarize the basic situation and existing problems of China's chemical industry in this field.And then to our country one of the largest oil refining chemical industry integrated enterprise,and at the same time as China's first stocks listed in Shanghai,Hong Kong and New York,Hong Kong co.,LTD.,sinopec Shanghai petrochemical co.,LTD.2015-2017,the disclosure of the comb induction,so as to explore the development of Shanghai petrochemical industry in this area and the specific problems.Based on this,this paper attempts to put forward some Suggestions on the above problems from three aspects: the content and mode of disclosure,external supervision and the enterprise itself.In order to promote the industry listed companies in this aspect of information disclosure construction,to help its rapid and healthy development.