Research On Environmental Accounting Information Disclosure Of Listed Companies In Chemical Industry

In recent years,with the rapid development of social economy,the contradiction between human and nature has become increasingly prominent.In recent years,many pollution incidents are emerging one after another.Among them,the highly polluting industries,represented by the chemical industry,have become the focus of attention.This paper,based on this background,summarizes the achievements of previous studies,and studies and analyzes the theory of environmental accounting and the related theory of environmental accounting information disclosure.First,from the whole,the listed companies of 21 chemical industries are selected to study the data panel from 2012 to 2017.The present situation of environmental accounting information disclosure in the chemical industry is analyzed.At the same time,the evaluation of the environmental accounting information disclosure index is introduced.This is also an innovative part of this article.It also points out the environmental accounting letter of the chemical industry.The overall level of interest disclosure has a lot of promotion and progress.Secondly,from the case,the company is introduced to Huaxin International,based on the data of Huaxin International from 2012 to2017,the disclosure mode,the disclosure position,and the content of disclosure are detailed and detailed to the disclosure of the international environmental accounting information of Huaxin.The present situation is dissected and evaluated,and the environmental accounting information disclosure index is used to evaluate it.The overall level of environmental accounting information disclosure in Huaxin International is in the middle and upper reaches of the same industry,and detailed analysis is made in detail from seven aspects,such as greening fee,resource fee,environmental protection certification and so on.Starting from Huaxin International,taking its essence and dross,it puts forward the guiding opinions and measures for the listed companies of the vast chemical industry from the two aspects of the company itself and the government.Finally,combining the full text,the research conclusions and prospects are drawn and the level of environmental accounting information disclosure in the chemical industry is on the low side,but Huaxin International The individual in the sameindustry is still in a high position,and a series of measures can help and guide the improvement of environmental accounting information disclosure level.At the same time,it also hopes to cause more experts and scholars to study and discuss the disclosure of environmental accounting information in chemical industry.