The Study On Information Disclosure Of Assets Disposal In Huainan Coal Mine

The rapid development of China's economy is inseparable from the contribution of coal,but the exploitation and use of coal has a serious negative impact on the environment,and the environmental treatment and repair costs that should have been included in the production costs of enterprises are converted into social costs.This behavior has made coal companies less account of production costs and unrealistically high profits,which has affected the true state of business operations.This paper uses the literature analysis method,comparative analysis method and case analysis method to research and analyze the asset disposal information disclosure in China's coal industry.Through the regulations on the abandonment of assets at home and abroad,combined with the characteristics of coal enterprises,this paper studies the current status of asset disposal treatment and information disclosure in the coal industry in China,and analyzes the factors that affect the disclosure of asset disposal obligations in China.Then,based on the Huainan coal mine,analyze the specific problems of the asset disposal obligation in the coal industry.The ground subsidence area of Huainan Coal Mine has reached about 3 million square kilometers,and the surrounding environment of the mining area has been seriously damaged.Therefore,it is of great significance to study the treatment measures and information disclosure of Huainan Mining on the recovery of ground subsidence environment.Through research and analysis,it is found that the information disclosure of Huainan Mining Assets Disposal has the problems such as insufficient concept of corporate asset disposal,incomplete disclosure,and lack of comparability.The factors that cause these problems include weak corporate environmental awareness,incomplete relevant laws and regulations,and imperfect supervision mechanism.And according to these issues,relevant suggestions have been made such as improving relevant laws and regulations,establishing a sound supervision institution,training employees' professional capabilities,and strengthening the awareness of corporate asset disposal.