Research On Environmental Accounting Information Disclosure Of SW Group

As the environmental situation becomes more and more severe,the society pays more and more attention to the environmental protection and governance of enterprises.By disclosing environmental accounting information to the outside world,the public can intuitively understand the environmental behavior of enterprises,thus promoting enterprises to take ecological environment into consideration while pursuing their own economic development.Due to the characteristics of their own production,chemical enterprises have a particularly obvious impact on the ecological environment and damage,so environmental accounting information disclosure is the focus of the chemical industry should pay attention to.However,at present,China's environmental accounting disclosure research is not mature enough,so it is necessary to study the environmental accounting information disclosureIn this paper,SW group is taken as the research object.On the basis of combing the related concepts and theories of environmental accounting,literature analysis method,case study method,comparative study method and other research methods are adopted.First USES the literature analysis,refer to organize the environmental accounting information disclosure of related literature at home and abroad and in the environmental accounting information disclosure content,environmental accounting information disclosure mode and the factors influencing the environmental accounting information disclosure three aspects are summarized,followed by comparative study method is used to contrast analysis of the domestic and foreign environmental accounting disclosure system specification the difference between the SW group for later analysis system of environmental accounting information disclosure problems provides ample basis.Then,this paper adopts the case study method and takes SW group as an example to review and collect all the environmental accounting information disclosure reports.It selects and sorts out the contents of environmental accounting information disclosure from 2013 to 2017 and summarizes the current situation of the company's disclosure.By studying the current situation of environmental accounting disclosure of SW group,it is found that the disclosure of information of SW group is not up to standard,the content of disclosure is incomplete and the mode is single,etc.The reason for these problems lies in the lack of relevant laws and regulations both inside and outside the enterprise and the insufficient understanding of enterprises and the public on environmental accounting disclosure.Combining the causes of the problems and the influencing factors of environmental accounting information disclosure,based on the reference of environmental accounting information disclosure systems in the United States and Japan,this paper finally puts forward reasonable Suggestions to improve the current situation of environmental accounting information disclosure of heavy polluting enterprises including SW group from the three levels of the government,enterprises and the public.By studying the environmental accounting information disclosure of SW group and putting forward Suggestions for improvement,this paper enriches the theoretical research of this topic and provides reference for other chemical enterprises to disclose.