Research On The Problem Of M Coal Company Environmental Accounting Information Disclosure

Coal industry is not only the basic energy industry of national economic development,but also the main body of serious environmental pollution.With the increasing attention of all walks of life to environmental problems,the demand for environmental accounting information of coal enterprises is also increasing.This paper takes M coal enterprise as a case enterprise to carry on the research,adopts the analysis present situation,discovers the problem,explores the reason,puts forward the suggestion train of thought and the case analysis method,the content analysis method,the comparative analysis method,the qualitative and quantitative combination analysis method,the DEA evaluation analysis method,carries on the research to its environmental accounting information disclosure question,can not only solve the M companyundefineds disclosure problem.It also has great reference significance for other enterprises in the coal industry.First of all,this paper organizes and summarizes the current research status at home and abroad.It is found that the research on environmental accounting information disclosure is mainly based on large sample,and there are few literature for a specific enterprise as the research object,and the analysis is lack of data support.Secondly,in the case analysis of M coal enterprises,in the part of current situation and problem analysis,M coal enterprises are briefly introduced,and the basic situation of environmental accounting information disclosure in 2013-2017 is sorted out and counted.In order to analyze the disclosure status of M company more systematically,intuitively and quantitatively,this paper constructs an analysis framework,sets up disclosure items and scores,and analyzes M company according to this standard.On this basis,M company is put in the whole coal industry by comparative analysis method,and compared with the overall situation and average level of the industry in order to analyze its existing disclosure problems.Then,in order to solve the problems existing in the disclosure of environmental accounting information in M coal enterprises,it is necessary to find out the causes of the problems.Because the purpose of this paper is to put forward some suggestions on the measures that can be taken from the point of view of case enterprises,this paper explores the reasons from the perspective of M company itself.In order to explore the reasons,the factors that affect the disclosure of environmental accounting information are analyzed by means of qualitative analysis and quantitative analysis,and the disclosure of M company is evaluated based on DEA model.Finally,the causes of the problems leading to the disclosure of environmental accounting information are analyzed from the factors that affect the disclosure,the evaluation results and the operating environment of M company itself.Finally,in view of M coal enterprises,this paper puts forward some suggestions that M coal enterprises can take to improve the level of environmental accounting information disclosure,and suggests that M company should strengthen the consciousness of environmental responsibility and construct environmental accounting system;optimize the disclosure mode,perfect the disclosure content and improve the quality of disclosure;take various ways to expand the scale and promote the vigorous development of enterprises;improve the financial situation and create more economic benefits;Improve the structure of corporate governance,improve the level of corporate governance.