Research On Environmental Accounting Information Disclosure Of H Company

With the rapid development of the economy,the problem of environmental pollution and waste of resources has become more serious,and environmental protection has become a common problem in the world.Under this background,accounting as an economic management task for accounting and supervising the production and operation of enterprises has become an important reform target for enterprises to participate in environmental protection work.Traditional accounting can no longer meet the requirements of people to improve the disclosure of environmental accounting information.Therefore,it is particularly important to improve the environmental accounting information disclosure system and improve the environmental accounting mechanism.China's environmental accounting started late,the development is slow,and the relevant legal system is still not perfect.Many enterprises do not have a clear understanding of environmental accounting or even environmental protection.They only passively carry out environmental disclosure,which is very resistant to the promotion of environmental protection construction in China.Therefore,it is particularly urgent to strengthen the research and improvement of environmental accounting information disclosure in China.Based on the research and analysis of domestic and international environmental accounting experience and related theories,this paper uses literature analysis and case analysis methods to review H company's annual report for 2013 to 2017,independent environmental report and social responsibility report.Etc.,from the disclosure method and disclosure content,analyze the status quo of environmental accounting information disclosure of H company.Through horizontal analysis,companies have concentrated on the parts and chapters of environmental disclosure in different disclosure methods.Through longitudinal analysis,the number of environmental accounting information disclosures of H Company has shown an overall upward trend.The environmental accounting information disclosure system of enterprises has been continuously improved,and the level of disclosure is constantly improving,but there are also many problems;In terms of disclosure,the company carried out statistics on the current amount of environmental protection projects in “non-current liabilities” and “deferred income”,environmental investment and environmental performance disclosure in social responsibility reports,sewage charges,and pollutant discharge compliance.And analysis,from the horizontal and vertical aspects,the paper analyzes the environmental policy tendency,environmental investment focus and disclosure trend reflected by the disclosure and its characteristics.Through the analysis of the status quo of H company disclosure,this paper concludes that there are problems such as imperfect disclosure content,no independent environmental accounting subjects,lack of professional verification and supervision in environmental disclosure.In response to the problems found,the author puts forward suggestions and improvement methods from both internal and external environments.Internal recommendations,such as improving the company's independent environmental reporting,improving management's sense of social responsibility,promoting financial sector reform and establishing independent environmental accounting subjects.External recommendations,such as improving relevant laws and regulations and disclosure mechanisms,strengthening government supervision and public supervision.In terms of innovation,this paper focuses on the lack of independent environmental accounting subjects for enterprises,and based on the industry characteristics and business conditions of the enterprise,it integrates the “four elements” model and designs independent environmental accounting disclosure subjects to help them disclose more professional quantitative.Information to make disclosure more specific and specific.At the same time,this paper,through the research on the status quo of environmental accounting information disclosure of H company,extrapolates the countermeasures and conclusions of the case to the general,and has reference significance for the development and improvement of the environmental accounting information disclosure system of heavy polluting enterprises in China.