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A Study On The Improvement Strategy Of The Environmental Accounting Information Disclosure In BW Group

Posted on:2019-02-19Degree:MasterType:Thesis
Country:ChinaCandidate:H J XiFull Text:PDF
GTID:2381330596479116Subject:Accounting
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In recent years,the economy is developing at full speed and GDP is increasing constantly.However,it cannot be ignored that the environment is broken down and the shortage of resources is becoming more and more obvious due to the traditional economic development mode.Many countries are beginning to gradually assess environmental accounting as an important part of the accounting system,hoping to measure,record and report on the consumption of natural resources and environmental costs and costs.To realize the rational development and utilization of resources(especially scarce resources),to promote the recycling of resources and environment,and to ensure the harmonious relationship between economy and environment.However,compared with other countries,the disclosure of environmental accounting information in China starts relatively late,and there are still many shortcomings,which need the joint efforts of the state and enterprises.This paper takes BW Group as the research object,analyzes the problems as well as the causes which result in the dissatisfaction of disclosure system in this enterprise,and puts forward specific improvement measures.Firstly,this paper summarizes the research literature of environmental accounting information at home and abroad,and explains the relevant theoretical knowledge and some related ways to deal with the situation currently,the paper analyzes the current situation of BW Group's disclosure,and finds that there are some problems in this field according to the conclusion that we drawed by virtue of the research of BW Group.Describe issues that are not specific and the level of disclosure is unstable.The paper analyzes the causes of the above problems,and finds the fact that the crucial factor that result in this problems is that the related information disclosure rules is not perfect,the stakeholders'attention to the information is not high;Lack of mandatory regulations in accordance with the problems.Thirdly,aiming at the above problems and their causes,the paper puts forward the improvement measures from three aspects:the improvement goal,the improvement principle and the improvement content.Finally,the paper puts forward the corresponding safeguard measures for Improving the content,including establishing the standardized mould in this unique field about information disclosure system,strengthening the propaganda of the mind according to the disclosure system and establishing the compulsory institution about the disclosure of this field.Taking all these factors into consideration,the disclosure problems related to environmental accounting information in BW Group,this paper finds out the causes of the...
Keywords/Search Tags:Environmental
PDF Full Text Request
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