The Research On Environmental Accounting Information Disclosure Of B Mineral Company

In contemporary society,the rapid development of economy has brought great convenience to people's life and improved people's material living standard to a greater extent.At present,the Chinese government attaches great importance to the degree of environmental problems are also on the rise,in 2010 the environmental protection department of 16 sectors draw heavy polluting industries,asked the heavy pollution enterprise environmental accounting information.Environmental accounting related research in China started late,although has obtained certain research results,but have not form a system of our country on compulsory requirements of environmental accounting information disclosure is less,this article selects B mining company as object,to the discussion of the enterprise environment accounting information disclosure.The first chapter mainly explains the background and significance of the research,and reviews the domestic and foreign scholars' literature on environmental accounting,explains the research content,technical route and research methods,and finally puts forward possible innovations and deficiencies.The second chapter is to explain the theoretical basis of phase and the relevant policy provisions of our country.Chapter three takes B mining company as the research object to study and analyze the environmental accounting information disclosure of B mining company.Detailed research and analysis are conducted on the information disclosed in B mining company's prospectus,annual reports from 2013 to 2017,social responsibility reports and environmental reports.The fourth chapter is based on the research and analysis of the third chapter.It finds that B mining company's disclosure of environmental accounting information is an existing problem and analyzes the reasons.Chapter v makes recommendations.Finally,the conclusion and prospect.Study found,B mining companies to disclose information found on the environmental accounting information disclosure is not complete,the disclosure of information is too scattered,disclosure reliability is not high,through the analysis of the reasons for the presence of these problems,put forward the proposal,the hope can for the perfection of our country's environmental accounting information disclosure system,to provide reference.