Research On The Problems And Countermeasures Of Environmental Accounting Information Disclosure In S Smelting Enterprises

At present,because of the unrestricted access to nature,enterprises have discharged a large number of industrial waste,resulting in serious environmental pollution,in this process,people also began to realize the importance of environmental protection.At present,the government has made corresponding laws to protect the natural environment,especially in the current situation,the country has put forward that green mountains and clear waters are the gold and silver mountains,and has incorporated ecological and environmental protection into the national strategy.In the process of economic and environmental protection,enterprises should fully realize the importance of social responsibility and fully implement the important concepts of environmental protection in all links of production and operation.Although nonferrous metal smelting can promote the rapid development of national economy,it also causes serious environmental pollution.The disclosure of environmental accounting information can provide the environmental accounting information in the enterprise's production and operation to the corresponding information users,and make the enterprise gradually realize the importance of environmental protection,which is conducive to the realization of healthy and sustainable economic development,on the other hand,it can also make the environment better protected.The S enterprise selected in this paper is a non-ferrous metal smelting,mining,power generation in one,involving a number of heavy pollution industries,more prone to a variety of environmental problems,should undertake more environmental work,and pay more attention to the confirmation and disclosure of environmental accounting information.Therefore,this paper explores the disclosure of environmental accounting information.Firstly,the paper analyzes the background,purpose and significance of the research and the current situation of environmental accounting information disclosure.Secondly,it defines the concept of environmental accounting information disclosure,and expounds the content and mode of environmental accounting information disclosure.At the same time,the paper puts forward the basic theories on which the research is based,including sustainable development theory,information asymmetry theory and stakeholder theory.Then,according to the enterprise S in2016-2018 annual report and in the letter of intent for 2007 of the prospectus disclosure of environmental accounting information,about the present situation of the environmental accounting information disclosure,carried on the thorough analysis research to the analysis of the current S show the problem of enterprise environment accounting information disclosure,and to explore the causes of the problem.Finally,some Suggestions are put forward to solve the problems and their causes.Enterprise environment accounting information disclosure,which is beneficial to understand their impact on the environment,make the enterprise accounting is more objective truth,to show the enterprise attaches great importance to for the environment,and improve enterprise's image among the public,to ensure economic and environmental benefits can be effective integration,promote enterprise long-term health development.