Research On Environmental Accounting Information Disclosure Of ZSY Company

After the Industrial Revolution,great progress has been made in industrial production and science and technology all over the world.The rapid development of economy has resulted in the over-exploitation of natural resources and the rapid deterioration of the environment.Environmental issues have become the focus of global attention.As the largest developing country in the world,China’s occupation and consumption of petroleum resources are increasing day by day.The petroleum industry has also caused immeasurable serious consequences for the natural environment.For heavy polluted industries such as oil industry,it is necessary to standardize the environmental behavior of enterprises,requiring enterprises to disclose relevant information of environmental accounting,emphasizing that the development of enterprises should coexist harmoniously with the environment,upholding the concept of scientific development,and shouldering social responsibility while developing their own economy.Starting from environmental accounting,this paper expounds the research background of serious environmental pollution caused by the development of petroleum industry at the present stage,as well as the theoretical and practical significance of environmental accounting information disclosure by enterprises.Through the integration of literature and information,this paper combs the relevant literature at home and abroad in the four aspects of motivation,form,content and mode of environmental accounting information disclosure.Based on the research of relevant literature,this paper introduces the theories of sustainable development,social responsibility,stakeholder theory and environmental value theory respectively,and analyses the theories of environmental accounting information disclosure in enterprises.Influencing factors of external environmental accounting information disclosure.By using case analysis,statistical analysis and comparative analysis,qualitative analysis and quantitative research are combined to draw conclusions.This paper makes a statistical analysis of the annual report,environmental protection bulletin,social responsibility report and other independent and supplementary reports of PetroChina from 2010 to 2017.It makes a detailed comparative analysis of the forms,contents and modes of environmental information disclosure of PetroChina.It finds that there are problems in the three aspects ofinformation disclosure,namely,the form of environmental information disclosure is not standardized,the content is incomplete and the model is not complete.These three aspects lead to the low quality of environmental information disclosure of PetroChina.In addition,this paper also analyses the causes of these problems in legislation and internal and external aspects of enterprises,and then,aiming at the causes of these three aspects,puts forward three countermeasures to improve environmental accounting information disclosure on the basis of relevant theoretical basis,namely,improving legislation,strengthening internal management of enterprises,and establishing external supervision mechanism of enterprises.By solving the causes of these problems,and then fundamentally solve the problems of PetroChina in environmental information disclosure.It is hoped that this study can improve the quality of Petroleum Environmental Information Disclosure and comprehensively promote its green sustainable development strategy.