Research On Environmental Accounting Information Disclosure Of Shaanxi Coal Industry Co.,Ltd

With the development of economy in China,environmental problems are becoming more and more serious,and the pollution caused by coal industry is also the most important in environmental problems.The nature of our country's resources is "rich in coal,poor oil and less gas ".The energy policy adopted for a long time is based on coal,dominated by thermal power,and coal resources load more than 70% of the demand in our country,so the coal industry is the industry that our country gives priority to support and develop for a long time.However,over the years,coal mining and transportation will destroy the ecological balance of land resources and water resources,and the nitrogen oxides and sulfur dioxide bands will be burned in the process of use The air pollution makes China's environmental pollutants discharge the second highest in the world.Therefore,it is urgent to improve the environmental problems,and the effective disclosure of environmental accounting information can make the government,enterprises,investors,the public and other levels more clearly understand the specific situation of enterprise environmental information,realize its impact on the environment,help to urge enterprises to pay attention to the disclosure content and improve the disclosure system,so as to solve environmental problems.At present,China's environmental accounting information disclosure system is still in the process of continuous development and maturity,and there are many deficiencies in enterprise environmental accounting information disclosure.With this as the background,this thesis selects Shaanxi coal industry as the research sample to discuss and analyze the problems of its environmental accounting information disclosure.First of all,starting from the relevant concepts and theoretical basis of environmental accounting information disclosure,this thesis analyzes the status quo of environmental accounting information disclosure of Shaanxi coal industry from the aspects of disclosure mode and disclosure content,and evaluates the quality of its disclosure.The research shows that the disclosure of environmental accounting information in Shaanxi coal industry has some specific problems,such as substandard information,incomplete information,lack of verification and supervision,lack of consistency,mostly historical information,and no independent environmental accounting report.The causes of these problems are analyzed from both internal and external aspects.In view of the root of the problem,this thesis puts forward: external from the relevant laws and regulations and perfect the environment accounting standards,government strengthen the supervision and management,improve the related tax policy and related environmental protection tax is imposed,to carry out the special environment accounting of certified public accountants audit,actively use the Internet media,strengthen the public supervision and improvement;The internal countermeasures and suggestions from the aspects of improving the financial performance of the enterprise,setting up independent environmental accounting subjects and increasing the independent environmental report,improving the corporate governance structure,oriented training of environmental accounting professionals etc.Finally,summarize and look forward to the research content of this thesis.