Research On Environmental Accounting Information Disclosure Of Huaneng Power International

People used to consume natural resources excessively and pollute the natural environment in exchange for the rapid development of the economy,resulting in many environmental problems.More and more environmental pollution problems brought adverse effects on human health and economic development.People realize that the ecological environment is the foundation of human survival and development,and begin to think about how to balance the relationship between environment and economy.Under this background,environmental accounting discipline sprouted.As a display of the results of environmental accounting work,environmental accounting information disclosure has attracted wide attention of scholars.China has environmental pollution events in the power industry from time to time,so the industry also becomes a hotspot for environmental protection personnel.This is a summary of the relevant documents,and the relevant definitions and theories of environmental accounting information disclosure.This paper summarizes the current situation of environmental accounting information disclosure of 71 listed companies in the power industry and the main disclosure problems in the industry.On this basis,Huaneng Power International,a representative enterprise in the power industry,is selected as the research object.Taking the environmental accounting information disclosed by Huaneng Power International from 2008 to 2017 as the sample,this paper expounds the environmental accounting information disclosure of the company from disclosure channels and contents,and designs an evaluation standard for the quality of environmental accounting information disclosure.According to this standard,the quality level of environmental accounting information disclosure of the company during the sample period is evaluated.According to the quality results of environmental accounting information disclosure,it is found that there are some deficiencies in the company's disclosure: the lack of standardization of environmental accounting information disclosure,the lack of environmental accounting information disclosure and lack of independence,the lack of external audit of environmental accounting information disclosure and subjective tendency.This may be caused by the following reasons: China's environmental accounting information disclosure laws are not sound,the lack of third party audit environmental accounting information,the lack of environmental accounting professionals,the lack of company rules and regulations related to environmental accounting information disclosure,the limitations of the current enterprise accounting system.In view of these shortcomings,this paper puts forward suggestions for the improvement of environmental accounting information disclosure of Huaneng Power International,proposes to establish a standardized environmental accounting information disclosure system,establish an environmental accounting system,and strengthen the supervision of external environmental audit.