Research On Environmental Accounting Information Disclosure Of A Electric Power Company

In recent years,environmental protection has become a hot issue.The development of environmental accounting in China starts late,develops relatively slowly,and the legal system is not perfect.As a new concept,it has not been accepted by most enterprises and it is not an active way to disclose the environmental accounting information of enterprises.Therefore,it is necessary to effectively carry out and improve the relevant research work of environmental accounting information disclosure in China.By reviewing and sorting out documents related to environmental accounting at,I select A electric power company as the specific research object,using cases and literature analysis methods,and using 2017-2019 as the time period to collect social responsibility,independent environment,etc.At the same time,it conducted in-depth analysis with the content and method of disclosing environmental information as the starting point,grasped the actual status of A electric power company in disclosing environmental accounting information,and compared and analyzed information disclosure by applying "the number of environmental disclosures" in various environmental protection projects.It can be seen from this that companies disclose differently,and in various reports,the content of environmental information disclosed appears in different chapters.Comparing different years,it can be concluded that the amount of environmental accounting information disclosed by A electric power company has shown an overall upward trend in the past three years.From the perspective of disclosure,it mainly involves the business deferred earnings,current amount of environmental protection projects in respect of non-current liabilities,where the social responsibility report discloses environmental performance,environmental investment information,pollutant discharge status and sewage charges.Through statistics and analysis,comparatively analyze the characteristics and contents of disclosure,and summarize the key points,specific trends of environmental investment disclosure and the important trends of national environmental policies.By studying the current status of environmental information disclosure of A electric power company,I find the following problems existed in the environmental information disclosure work:unsound disclosure,lack of professional supervision and review,and environmental accounting subjects not being established independently.Based on the above-mentioned problems,suggestions for improvement are proposed from internal and external environment.The internal recommendations mainly include:improving the independent environmental report,enhancing the management's sense of social responsibility,ensuring the independence of environmental accounting,and promoting the reform of the financial department;the external recommendations mainly include:improving the relevant regulations of the information disclosure mechanism and strengthening public and government supervision.The innovation of this article is mainly reflected in:for the lack of independent environmental accounting subjects,based on business conditions and characteristics,a four-element model is integrated to design and form independent disclosure subjects,so as to ensure the professionalism of disclosure of quantitative information,making information disclosure more specific and standard.In addition,according to the basic status quo of research and disclosure of environmental accounting information by A electric power company,combining individual countermeasures and conclusions with industry common problems has certain reference significance for promoting the construction of environmental accounting information disclosure system in our country's electric power industry.