The Research On Environmental Accounting Information Disclosure Of Shannxi Coal Company

With the rapid development of China's economy,environmental problems are becoming more and more serious,and people are more and more aware of the importance of "green mountains and clear water".In the report to the 19 th national congress of the communist party of China(CPC),it was clearly proposed that China should accelerate the construction of ecological civilization system,form a resource-conserving and environment-friendly industrial structure and production mode,and achieve sustainable economic development.All sectors of the society are paying more and more attention to environmental governance,and the demand for environmental accounting information is also increasing.The coal industry is China's basic energy industry,and it is also a heavily polluting industry designated by the Ministry of Environmental Protection.Therefore,the disclosure of environmental accounting information of coal companies has attracted the attention of the government,the public and the media.How to properly disclose environmental accounting information and achieve a balance between economic development and environmental protection has become a key issue for the survival and development of coal companies.Based on this,this paper selects Shaanxi Coal Company as the research object,and adopts the content analysis method,case study method and literature research method to study the status of its environmental accounting information disclosure.This paper is divided into six parts.In the first part,the research background and significance of this article are explained first.Then,this paper summarizes and summarizes the current status of domestic and international research on environmental accounting information disclosure,and finds that the current domestic research on the evaluation standards of environmental accounting information disclosure quality is insufficient and lacks authoritative and feasible solutions.At the same time,the diversification of research directions has not led to the formation of an environmental accounting information disclosure system applicable to Chinese enterprises.The second part defines related concepts and explains related theories,and provides theoretical support for the full text.In the third part,firstly explain the disclosure background from the industry and enterprise levels.Then take Shaanxi Coal Company as the research object,collate and calculate the environmental accounting information disclosed by it from 2014 to 2018,and thoroughly understand the current situation of Shaanxi Coal Company's environmental accounting information disclosure methods and disclosure contents.Finally,the evaluation standards for the quality of environmental accounting information disclosure in Shaanxi Coal Company are constructed,and the current status of its disclosure quality is explored.In the fourth part,through analysis,it was found that Shaanxi Coal Company had problems such as irregular disclosure,inaccurate disclosure information,difficult comparison of disclosure information,relatively scattered disclosure positions and unstable disclosure quality,and analyzed the causes of the problems from both internal and external perspectives.In the fifth part,from the two aspects of improving the internal environment and strengthening external supervision and promotion,several countermeasures were proposed to improve the disclosure level of environmental accounting information of Shaanxi Coal Company.The last part summarizes and prospects the full text.