The Discussion On Environmental Accounting Information Disclosure Of Heavy Polluting Enterprises In China

The acceleration of China's road to industrialization and the rapid development of social economy have caused a great impact on the ecological environment.The emission of pollutants is becoming higher and higher,and the pollution scope is becoming wider and wider.It can be said that today's high-speed development of economy is at the cost of high environmental and resource consumption,and environmental problems are really worrying.Especially the heavy pollution enterprises,while creating value to the society,have brought serious environmental pollution and ecological damage,destroyed the air,water and food that human beings rely on for survival,and affected the quality of life and health of human beings.The frequent occurrence of environmental accidents in heavy polluting enterprises not only indicates the existence of hidden environmental problems,but also reflects the excessive pursuit of economic interests while ignoring the potential environmental risks and weak awareness of environmental responsibility.Since 2013,China's haze weather has been serious,and in 2014,most cities in China failed to meet the national air quality level 2standard.Therefore,the Chinese Government attaches great importance to these issues.In order to improve the ecological environment and build livable cities,it has made a series of reforms and innovations,and constantly revised and improved relevant laws and regulations.For example,the Guidelines for Environmental Information Disclosure of Listed Companies(draft for comments)was released nine years ago;the Environmental Protection Law of People's Republic of China was revised in 2014;Law of the People's Republic of China on the Prevention and Control of Atmospheric Pollution was revised in 2015...At the same time,China has been constantly adjusting its economic development strategy and transforming its economic development model from environmental neglect to environmental friendliness.In 2015,the Chinese Government promulgated Made in China 2025,which put forward the green development policy,developed circular economy,and followed the path of green manufacturing and ecological civilization.Although these reforms have achieved some success,they are still in the preliminary stage of exploration.Although the ecological environment has been controlled and improved to some extent,the environmental protection problem is still serious.The petrochemical industry is an important pillar industry in China,which strongly influences and drives the development of related industries and social economy,and isclosely related to the sustainable development of society.Since 2010,China has included petrochemical industry in 16 categories of heavy pollution industries,and requires the release of annual environmental reports and regular disclosure of environmental accounting information.Due to the introduction of environmental accounting in China for a short time,China's attention to the disclosure of environmental accounting information in petrochemical and other heavily polluting industries is relatively late.The research and practical application of environmental accounting information disclosure are still at the beginning stage,the relevant laws and regulations have not formed a system,the laws and regulations are not strong enough,and the lack of strong and effective regulatory measures,etc.,as a result,there are still many problems in the environmental accounting information disclosure of heavy polluting enterprises in China.With the MM petrochemical company as an example,this paper discussed the environmental accounting information disclosure of heavy pollution industry analysis.The purpose was to promote the MM petrochemical company to improve its social responsibility and environmental image,to provide practical guidance for improving the quality of environmental accounting information disclosure of heavily polluting enterprises and sustainable development of social economy,and it provides a reference for promoting the study of environmental accounting theory and the research on information disclosure of environmental accounting of heavily polluting enterprises in China..This study used a series of research methods,such as literature reading,theoretical research and case analysis,qualitative analysis and quantitative analysis,to discuss the disclosure of environmental accounting information in heavily polluting enterprises.Firstly,the background,significance and current situation of this study have been analyzed,and the basic framework of this research has been proposed.Secondly,the theory of disclosing environmental accounting information was summarized,including the definition of heavy pollution enterprises,environmental accounting,and the disclosing environmental accounting information,the goal,content and mode,characteristics and main influencing factors of environmental accounting information disclosure were expounded,and the related sustainable development theory,social responsibility theory,stakeholder theory and institutional theory related to environmental accounting information disclosure have been summarized as theoretical basis to support this research.Then,the current situation of MM petrochemical company's environmental accounting information disclosure was studied throughrelevant reports and cases from 2008 to 2017.And pointed out the company's main problems,such as the weak motivation and intention of disclosure,the emphasis on qualitative information,the lack of comparability and reliability of disclosure,etc.Also in-depth exploration of these problems' cause has been made.Finally,on the basis of research and analysis,a series of Suggestions have been put forward from the perspective of enterprises,society and national government.Including further strengthening the corporate social responsibility awareness of legal responsibility,moral responsibility and strategic responsibility;through perfecting the environmental legal system,formulating the environmental accounting standards,establishing the mechanism of environmental accounting information disclosure,etc.Strengthen supervision at all levels by strengthening supervision by relevant departments including the CSRC,third-party auditing,public supervision and media publicity supervision;Through the establishment of enterprise internal personnel training mechanism,school-enterprise personnel training mechanism and government-enterprise personnel training mechanism to strengthen the environmental accounting information compound personnel training.It is hoped that through these Suggestions,the current situation of environmental accounting information disclosure of the MM petrochemical company will be improved,and the quality level of the disclosing environmental accounting information of the heavy polluting enterprises in China will be improved.