Research On Environmental Accounting Information Disclosure Of L Chemical Enterprise

With the continuous development of China's industry,the issue of environmental pollution has received more and more attention.The chemical industry will discharge a large amount of waste water and waste gas in the production process,causing serious pollution to the environment.It has been classified as a heavily polluting industry.Therefore,the environmental protection of the chemical industry has been closely watched by the government and the public.The disclosure of the company's impact on the environment to the government and the public is a manifestation of the company's social responsibility,and it also helps the outside world to supervise the company.However,at present,China's environmental accounting information disclosure policies and regulations are not perfect,corporate environmental accounting information disclosure lacks initiat ive,and the content of disclosure is less,which is not conducive to external supervision of enterprises.Therefore,this paper selects L Chemical Group,a leading company in the chemical industry,to conduct case study analysis to promote the continuous improvement of environmental accounting information disclosure in the chemical industry.The research methods used in this paper are traditional literature research methods and case analysis methods.Firstly,it introduces the concept of environmental accounting information disclosure,environmental accounting theory and current regulations related to environmental accounting information disclosure in China.Secondly,it introduces the basic situation of L chemical enterprises and chemical industry,and finds that there are disclosures in environmental accounting information disclosure of L chemical enterprises.The information is not standardized,the disclosure content is not sufficient,and the disclosed information lacks intelligibility and only pays attention to the form.The reasons are both internal and external.The internal reason is the influence of corporate culture.The management pays insufficient attention to the internal There are defects in control,and the external cause is that the relevant regulations are not perfect.Finally,combined with the problems and the causes of the problems,the paper puts forward suggestions on the mode and content of corporate environmental accounting information disclosure and external supervision methods,hoping to improve the quality of environmental accounting information disclosure of L chemical enterprises,and better meet the needs of information demanders for environmental accounting information.Public supervision provides the basis.