Research On Environmental Accounting Information Disclosure Of Tin Stock Company

With China's economy entering the new normal,the growth of China's economy has changed from high speed to medium speed.Facing the gradual depletion of natural resources and the continuous deterioration of the ecological environment,the development of enterprises should also work towards the direction of comprehensive and sustainable development.Nonferrous metals are essential basic materials and important strategic materials for developing national economy,improving people's life,maintaining national security and accelerating the development of science and technology.However,the non-ferrous metal industry is one of the heavy pollution industries.The publication of the company's environmental accounting information is to analyze the operation of enterprises from a more comprehensive perspective,which is conducive to the realization of green development of enterprises.Therefore,it has important research value to explore the publication of the company's environmental accounting information of tin industry,the leading enterprise in nonferrous metals industry.It can not only provide reference disclosure mode and content in the industry,but also further update the theory of publication of the company's environmental accounting information.In this paper,The Tin Stock Company is selected as a case to analyze the environmental accounting information disclosed in its published periodic report.First,through literature analysis,review the research results of scholars and experts in related fields at home and abroad on the theme of this article,and then summarize,analyze and refine them,so as to clearly define the relevant concepts of its information disclosure,and then communicate It introduces the principal-agent theory,environmental economics theory,social responsibility theory and information asymmetry theory to lay the theoretical foundation for the following paper.Then,the environmental accounting information disclosed in the periodic report is sorted out and studied based on the analysis of the current situation,and then through the construction of the evaluation system of the information disclosure,the level of the tin industry's share disclosure is analyzed quantitatively by the method of selecting the dimensions for scoring evaluation,and compared with the disclosure of the colored metal industry,it is found that the case enterprises have diversified information disclosure carriers,the content of disclosure is not comprehensive,the objectivity ispoor,the accounting method of environmental accounting information is old,and the initiative of information disclosure is poor.From the aspects of strengthening the protection of relevant laws and regulations of environmental protection,improving the disclosure system of environmental accounting information,strengthening the continuous education of environmental protection publicity and education,strengthening the internal control management of enterprises,and making the public widely participate in environmental protection,this paper puts forward some suggestions on improving the disclosure of environmental accounting information of The Tin Stock Company.