Study On The Environmental Information Disclosure Of Gansu Shangfeng Cement

Since 2015,our country pay attention to economic development in at the same time to focus on environmental issues,"treatment after pollution" development ideas have been eliminated,but it left a serious environmental pollution,economic development in the aspect of material improved the living standards of people,causing environmental pollution and harm the people's living environment,reduces the quality of people's lives.In the critical period of economic transformation,environmental pollution has never ceased.The state has introduced environmental protection policies,promulgated environmental protection laws and regulations,and called for environmental protection.At the second session of the 13 th national committee of the Chinese people's political consultative conference(CPPCC),environmental issues have also become a hot topic.This article adopts the combination of theoretical analysis and case analysis related research methods,in the environmental information disclosure research status at home and abroad were reviewed and summarized,on the basis of combining the basic theory of environmental information disclosure,disclosure of information of case company reference cement status analysis,analysis found that the enterprise environmental information disclosure of the following problems:(1).environmental information disclosure will evade;(2).The disclosure content is highly repetitive;(3).Environmental information disclosure lacks accuracy and comprehensibility;(4).Lack of timeliness in environmental information disclosure.Continue to explore the causes of the problems,and find that China's lack of specific accounting and disclosure standards,enterprises lack of willingness to disclose,the lack of third party audit of environmental information is an important reason for the low quality of enterprise environmental information disclosure.Therefore,this paper comes to the conclusion that to improve the quality of environmental information disclosure of Chinese enterprises,the following points should be achieved:(1).To speed up the development of practical environmental accounting system;(2).Establish relevant incentive mechanism to improve enterprises' enthusiasm to disclose environmental information;(3).Give play to the role of media supervision;(4).Third party audit of environmental information.