Research On The Disclosure Of Environmental Accounting Information In The Power Industry

Since the 21 st century,China's economy has developed rapidly,but what has followed is that enterprises have pursued high interests unilaterally at the expense of environmental pollution.In recent years,environmental degradation caused by extensive development has become increasingly apparent,and environmental problems such as the deteriorating quality of the atmosphere and the water environment have attracted more and more attention.As the main body of the market economy,enterprises have an inescapable responsibility for environmental problems.The disclosure system of enterprise environmental accounting information is an important guarantee of environmental protection activities,and it is one of the effective methods to solve the current environmental pollution of enterprises.Based on the current hot topic of "environment",this paper studies the issue on the basis of extensive reference to previous scholars and combining existing accounting theory and current accounting information disclosure practice.This paper summarizes and analyzes the problems and reasons in power industry by means of literature review,difference comparison,and case analysis method,and studies the power industry which has more significance in environmental information disclosure.The thermal power industry has a high degree of pollution,and information disclosure is particularly important.This paper collected and analyzed the annual reports,social responsibility reports and prospectus of dozens of listed companies in power industry in the past three years,and explored the current situation in power industry,and found common problems and causes.Taking Company D as an example,the disclosure of environmental accounting information in the past ten years was studied,and the disclosure of environmental information after the implementation of traditional thermal power generation and the implementation of new energy clean power generation was compared.Discover the impact of new energy and clean power generation.At the same time,it summarizes and summarizes the problem that the disclosure quality is not high in the content and form of information disclosure,and puts forward measures to solve the problems of D company.