Research On Environmental Accounting Information Disclosure In Aluminum Industry

Environmental protection has always been a topic of discussion in recent years.The uncontrolled consumption of natural resources by enterprises and the discharge of waste water,waste gas and waste residue into nature have brought harm to the environment.Ecological environmental protection has received increasing attention,especially after entering a new era,ecological environmental protection has risen to a new level.As an important party in economic development and environmental protection,enterprises should bear corresponding social responsibilities,protect the environment,and conserve resources.The Aluminum Industry plays an important role in the process of developing the national economy and improving the material and cultural life of the people.It also poses a hazard to the ecological environment.Environmental accounting information disclosure can present information about environmental accounting to information users,and can also urge enterprises to assume environmental protection responsibilities,and pay attention to environmental protection while achieving economic development.At present,there are many problems in the disclosure of environmental accounting information in China's Aluminum Industry.It is necessary to conduct more in-depth research on environmental accounting information disclosure to improve the environmental accounting information disclosure system of the Aluminum Industry.This paper takes 23 listed companies in the Aluminum Industry as the research object.Based on the introduction of the existing research theory of environmental accounting information,this paper sorts out the contents of environmental accounting information disclosure of 23 listed companies in the Aluminum Industry,analyzes their shortcomings,and makes targeted recommendations.This article consists of five parts.The first part introduces the research background and significance and related literature review,and puts forward the research ideas and methods as well as innovation and deficiency;The second part is the introduction of concept definition and related theoretical knowledge;The third part is the content system of environmental accounting information disclosure,including the content,mode,objectives and principles of environmental accounting information disclosure;The fourth part is the analysis of the status quo and problems of environmental accounting information disclosure in the Aluminum Industry,and introduces the status quo and existing problems of environmental accounting information disclosure of listed companies in the Aluminum Industry;The fifth part is the proposal of environmental accounting information disclosure in the Aluminum Industry.Based on the analysis of the previous disclosure content,the paper puts forward relevant suggestions;The sixth part is the research conclusions and prospects.