Study On Evaluation Of Environmental Information Disclosure Quality In Petroleum Enterprises

The development of economy in China has made remarkable achievements,but behind the brilliant achievement,there are great environmental crisis:Chinese energy consumption per unit GDP is higher than the world average;And in recent years,haze weather deteriorates and influences a wide range,so the high energy consumption enterprises and high pollution enterprises are resisted.In the current situation,the development of economy should not base on blind pursuit of profit,but the road of sustainable development.And environmental accounting came into being in these conditions which is also known as green accounting.But later introduction of environmental accounting in our country makes it still in its infancy.The faultiness of environmental accounting system makes the current disclosure of environmental information can’t find a clear direction,and the disclosure still need improve the quality.Petroleum enterprises in our country play an important role in strategy,and its production and business operation activities are related to the ecological environment closely and have effect on environmental protection.So,it is necessary to design an evaluation system of environmental information disclosure quality which is useful for information users to find the problems in the disclosure,and urges the petroleum enterprises to protect environment.This paper is divided into six chapters.Chapter 1 introduces the research background and significance,as well as the research content and method.Chapter 2 introduces related concepts and theories.Chapter 3 is the core chapter,it discusses the regulations which is about environmental information disclosure and picks out appropriate indicators.After that this chapter introduces the principle of quality and build up the evaluation system of environmental information disclosure quality,and then,it introduces quantitative method of environmental information and standard for evaluation.Chapter 4 takes Petro China for instance to apply and verify the system’s effect.Chapter 5 summarizes the problems and puts forward suggestions in combination with Petro China’s score from last chapter.The last chapter draws a conclusion and future work.In this paper,on account of the evaluation system of environmental information disclosure quality,it’s useful for petroleum enterprise to improve the condition of environmental information disclosure,at the same time,it can also provide some reference for other pollution industries and listed companies.