Research On The Model Of Environmental Accounting Information Disclosure Of Company A

Due to the extensive mode of production for a long time,serious consumption of natural resources and damage to the ecological environment,resulting in serious environmental problems,in this case,countries around the world began to attach great importance to environmental protection.In recent years,China has put forward the concepts of "green" and low carbon" in succession,comprehensively carry out the construction of ecological civilization,and strengthen the attention of environmental accounting.Due to the increasing internal management demand and external supervision pressure,domestic companies have implemented environmental accounting information disclosure.In the process of defining and measuring the economic activities of enterprises,environmental accounting attaches great importance to environmental protection and social responsibility besides economic interests.In order to better study the current environmental accounting infonnation disclosure model of Chinese enterprises,this paper chooses A company as the research topic.Through the analysis of company A's relevant information,it is found that the supplementary reporting mode adopted by company A has some problems,such as incomplete disclosure content,single disclosure form and lack of reliability.The reasons for these problems are mainly divided into two aspects:within the company,the lack of environmental proleclion concepts and concerns about the high cost of disclosure led to the disclosure of incomplete content;secondly,the same industry for environmental accounting information disclosure model is lack of a unified standard,companies are more enthusiastic to emulate the model of leading enterprises.To reduce the cost of the company,coupled with the lack of an effective supervision and audit system by the relevant government departments on the disclosure model of enterprises,making A company's information disclosure arbitrary high,did not form a good disclosure model with industry characteristics.Therefore,this paper puts forward the corresponding countermeasures from two aspects of A company,strengthening the concept of internal management,using the transitional independent reporting model;external needs the government to improve relevant laws and regulations,strengthen the supervision and audit of enterprise disclosure model,and promote the development of third-party auditing.Finally,this paper hopes to promote and improve the disclosure model of environmental accounting information of Chinese enterprises by studying A company.