Research On Problems And Countermeasures Of Environmental Accounting Informatiom Disclosure Of Energy Enterprises In China

Most of our enterprises are on a rough development route.Although the development speed is fast,the development is at the expense of the environment.Serious environmental pollution not only poses a threat to people's life and health,but also hinders the further development of China's economy.With the rapid development of China's economy,people's living standards have been improved.In the meantime of material enrichment,the public also put forward higher requirements for spiritual civilization and healthy life.So environmental problems have received more and more attention from the public and the government,and higher requirements have been put forward for the environmental management of enterprises.As an important subject in the social economy,listed companies cannot leave the support of the surrounding environment in their daily production and operation,and should shoulder the social responsibility of preventing and controlling pollution and protecting the environment.On the one hand,the disclosure of environmental accounting information can help the enterprise to transmit environmental information,increase the trust of the public and stakeholders,and help the enterprise to establish a good image.On the other hand,the disclosure of environmental information can help enterprises to have a clearer understanding of their own environmental management situation,so as to timely find their own problems and improve the level of environmental management.In order to better disclose environmental accounting information,the new concept of environmental accounting needs to be introduced to help enterprises to calculate accounting information and confirm,measure and report the information of environmental assets,environmental liabilities,environmental cost and environmental income.This article has been studied by the standard and case studies.Firstly,the environmental accounting information disclosure of 119 listed companies in the energy industry of China is statistically and collated,and the current situation and existing problems of the environmental accounting information disclosure of the energy industry are analyzed.Secondly,this paper takes CNOOC,a representative enterprise in China's energy industry,as an example to conduct in-depth research,sort out the general situation of CNOOC's environmental accounting information disclosure,analyze the existing problems of CNOOC's environmental accounting information disclosure,and explore the causes of these problems.And it is found that the problems faced by CNOOC and their causes are common in the energy industry.Finally,the paper puts forward Suggestions on how to improve the quality of environmental accounting information disclosure in China's energy industry.