Research On Environmental Accounting Information Disclosure Of Yanzhou Coal Industry

Coal is an important one-time energy source in China,but not only a large amount of harmful gases but also land resources and water resources will be destroyed during coal mining.When our ecological environment is challenged,the discipline of environmental accounting,which reveals the relationship between business activities and the environment,has also emerged.Environmental accounting information has further become a relevant information user as its green investment,consumption,management and environment.An important reference standard for management.Frequent environmental problems in the past two years have increased the supervision of the Chinese government on heavy polluting industries.As one of the heavily polluting industries,coal environmental information disclosure is particularly worthy of attention.As one of the leading enterprises in the coal industry,Yanzhou Coal has only involved several environmental accounting contents in the initial public offering of Ashare prospectus in 1998.In the social responsibility report issued in 2008,“Green·Development” was specially set up.In this chapter,companies have made great progress in environmental accounting disclosure,but the quality of their environmental accounting information disclosure needs to be further improved.This paper uses the literature research method to support the research results and theoretical contents of many domestic and foreign scholars,and uses the content analysis method to compare and analyze the environmental information disclosure problems of Yanzhou Coal Industry in the past five years,and finds that the environmental accounting information disclosed in Yanzhou Coal Industry exists.Non-compliance,incomplete content,no independent environmental accounting subjects,lack of verification and supervision of environmental auditing,and these problems are due to poor financial status,unreasonable governance structure,lack of professional environmental accounting talents,and The country lacks the corresponding environmental accounting information disclosure standards,and the government and social supervision are not enough.Therefore,this paper proposes optimization strategies from the government,enterprises and society,in order to provide certain opportunities for coal enterprises to work on environmental information disclosure References.