Research On The Problems And Countermeasures Of Environmental Accounting Information Disclosure In Shenhua Group

Nowadays,the problem of environmental protection becomes the theme of the times,the concept of low-carbon economy enters the public's line of sight,develops the green low-carbon economy and protects the environment,but the trend of the times is the inevitable choice for the development of the human society,because the extensive development mode of the enterprise causes all kinds of environmental pollution,The balance between economic development and environmental protection has been initiated,and the environmental accounting subject,which can reflect the relationship between environmental protection and economic development,is gradually entering the public field of view.As a new force of accounting,environmental accounting is the inheritance and extension of traditional accounting,which is more focused on the relationship between enterprise economic activity and environmental protection,although in many enterprises in China The disclosure of environmental accounting information is started,but the practical effect is not satisfactory,which is related to the late study of environmental accounting in our country.Coal industry as one of the energy pillar industries in China is also one of the heavily polluted industries.Shenhua Group is a leader in the coal industry.Through the research on environmental accounting information disclosure of Shenhua Group,the environmental accounting information disclosure system is further improved.We will promote the development of ecological civilization.Taking Shenhua Group as the research object,this paper summarizes and collates the environmental accounting information related contents of Shenhua Group's annual report and social responsibility report between 2013 and 2017,and finds out through the analysis of Shenhua Group's annual report and social responsibility report.Shenhua Group has many problems in the process of environmental accounting information disclosure,due to the implementation of the guidelines is not in place enough,weak awareness of enterprise disclosure,inadequate supervision and audit,lack of environmental accounting talent,Shenhua Group in environmental accounting.In the process of information disclosure,the content of the disclosure and the quality of the disclosure have many shortcomings,which are to be improved.In view of the problems existing in the present situation of the information disclosure of the environment accounting information of the Shenhua Group,the paper puts forward a system for the disclosure of the environmental accounting information of the coal industry by strengthening the study of the relevant theories of environmental accounting,strictly complying with the relevant accounting standards and relevant laws and regulations,standardizing the contents and methods of disclosure,perfecting the internal supervision of enterprises,accepting external supervision,and improving the awareness of environmental protection,Suggestions on carrying out training of Environmental Accountants.The research on the disclosure of the environmental accounting information of the Shenhua Group can provide an environment for the whole coal industry and other enterprises The disclosure of information is beneficial to the sustainable development of enterprises,and it also responds to the theme of environmental protection.