Listed Companies In Coal Industry Research On Environmental Accounting Information Disclosure

On January 1,2018,the "environmental protection tax law of the People's Republic of China" was formally implemented.China has made a qualitative leap in ecological economic construction.Both government departments and the public attach great importance to the environmental behavior of enterprises.With the improvement of China's industrialization level,the contradiction between the economy and the environment is gradually increasing,which also prompts the Chinese government to gradually strengthen the treatment of pollution and focus on the environmental behavior of enterprises.Is the enterprise and the enterprise accounting information behavior related to their financial information to collect,sort out,to provide enterprise stakeholders,in order to look up and then make the right decisions,in addition to the enterprise is also influenced by the accounting information of enterprises of all kinds of evaluation system,so the fact that more and more attention to environmental problems,it is necessary for enterprise environment accounting information disclosure.For the coal industry,coal industry belongs to the catalog of environmental auditing industry classification management of quoted companies in recognition of the 16 key polluting industries,one of the underground mining of coal not only can make was badly damaged by the land layer,and it will cause pollution to the underground water,so that the coal enterprise environmental accounting information revrel is not only beneficial to promote the construction of ecological civilization,in improving the environmental accounting theory system on the one hand,also has the irreplaceable role,thus we can realize the coal industry for the importance of environmental accounting information disclosure of listed companies.This paper firstly analyzes the coal industry.According to the inquiry of the coal industry,there are 38 listed companies.This paper analyzes the environmental accounting disclosure of the above enterprises.Secondly,according to the actual situation of kailuan shares.In terms of disclosure content,kailuan shares only have a small amount of environmental accounting information in traditional financial accounting accounts,and the disclosure is very incomplete.From the perspective of disclosure channels,there is no fixed way of disclosure,and the disclosure position of specific items may change from year to year.Thirdly,based on the above situation,the problems of kailuan shares were found and corresponding Suggestions were put forward.Finally based on the present situation to build up a disclosure system in conformity with the development of kailuan shares,hoping to improve the level of enterprise information disclosure,the company in energy conservation and environmental protection,green development set a good corporate image,and by the kailuan shares extended to the whole coal industry,suggest a practical value for all coal enterprise,make the whole coal industry make trade-offs between economic interests and environmental protection,will be growing environmental pressure into motivation,contribute to create better economic and social benefits.