| With the rapid develnpment of the econonmy,the problem of envirommentol pollutiaon in our country become and more has more serious,which has drown great atteontion from all walks of the life.Based on this,the state vigorously promotes low-carbon economy,advocates environmental protection and implements emission reduction and energy conservation,and for the Environmental Information System and the related environmental protection legislation revision has also obtained the tremendous progress.In September 2010,the Ministry of implements Environmental Proteaction issued "guidonce on enviromnental informnation disclosure for lisnted System and companes",which explicitly requires listed companies in 16 heavily polluting industries,including thermal power,energy and steel,to disclose environmental information.In January 2015,with the implementation of the New Environmental Protection Law,China’s regulatory mechanism for listed companies in the pollution industry is more sound,incentive policies are more diverse,and penalties are more stringent,to promote emission reduction and energy conservation in enterprises to better protect and improve the environment.For Chinese enterprises,the only way to ensure their sustainable development is to combine their own development with environmental protection,and at the same time,to fulfill the obligation of environmental protection and to disclose the information of environmental accounting.Since then,many experts and scholars have begun to pay attention to the disclosure of Enterprise Environmental Accounting Information.Based on the methods of Literature Analysis,on-the-spot investigation,expert interviews,etc.,the main contents methods are as follows:the first,Introdnction,analyzes the methods research backgromund,purpose and significnance of methods enviromnental accounoting infornation disclosure in petronleum industry,and with the help of literanture,in the secnond part,we define the conoept of enviromnental Introdnction accounting,enviromnental accouoting informnation disclonsure,enviromnental accoumnting informnation disclosure quanlity evalunation,the third part is about the construction of the environmental accounting information disclosure evaluation system of the listed companies in the oil industry.The third is about the construnction of the accounting environmental information evaluation disclosure system of listed in companies the oil industry,this paper the analyzes relevant policy disclosure and requirements status of environmental information accounting disclosure in industry petroleum,as well as the target,principle,index selection and evaluation of environmental accounting information disclosure evaluation system in petroleum industry,taking company Z as a case,this paper analyzes the application of environmental accounting information disclosure evaluation system,the mainly analyzes general situation of company Z,the Governance Environmental Situation of company Z and accounting the environmental information situation disclosure of company Z,the fifth is the results of the evaluation analysis of accounting environmental disclosure information of Z company,this probes paper into the problems in existing environmental information accounting disclosure of Z company,such as insufficient voluntary disclosure of environmental accounting information,backward mode,lack of substantive content,etc.,the sixth part analyzes the effective strategies to improve the disclosure of Environmental Accounting Information of Z company from three aspects:government,enterprise and society The seventh part is the summary of this article.With the construction of the development of ecological and the effective civilization guidance of the civilization environmentalx in the Government policy Work Report of the Council State in 2019,this paper studies how to promote the development of the quality of environmental accounting information disclosure in China’s oil industry,it has certain theoretical reference and practical application value. |
