Research On The Environmental Accounting Information Disclosure Of XBKY Company

With the booming development of economy in China,environmental pollution problems such as soil pollution,air pollution and water pollution have seriously threatened people’s health,and people from all walks of life are increasingly aware of the harmfulness from environmental pollution.Nowadays,it is imminent and urgent to solve the environmental issues and protect the environment.A majority of enterprises often grab huge economic profits at the expense of the environment,so they should undertake their social responsibilities to protect the environment.In this context,the environmental accounting information disclosure has gradually been valued by all sectors of the society and become an important measure for enterprises to bear the responsibility of environmental protection.However,there are no relevant laws and regulations and environmental accounting criteria system for environmental accounting information disclosure in China,which result in problems when some enterprises disclose environmental accounting information.Thus,it can be seen that the research on environmental accounting information disclosure is of great significance.In China,mining is not only a pillar industry,but also a heavy pollution industry.XBKY,as a leading enterprise in mining industry of China,is representative for the research on its environmental accounting information disclosure.This author mainly uses two methods of literature research and case analysis,understands the relevant literature through the literature research method and uses the method of mathematical statistics to sort it out specifically,in order to grasp the relevant theoretical concepts and summary results.In the environmental accounting information disclosure,this research uses the case analysis method to understand the relevant factors affecting the environmental accounting disclosure of XBKY,and then analyzes the mode,channel and content of environmental accounting information disclosure of XBKY in combination with relative information in the 2007 Tender Manual and 2015-2019 Annual Report,Social Responsibility Report and Environmental Report of XBKY.It is found that there are some problems in the environmental accounting information disclosure of XBKY,such as lack of practicability and comparability of information,repeated content of environmental accounting information,poor quality of information disclosure and lack of third-party professional organization certification.With reference to the proposal of the Ministry of Environmental Protection on establishing the industry evaluation system,and combined with sustainable development theory,social responsibility theory and information asymmetry theory,a behavior evaluation system suitable for its own environmental accounting information disclosure is established.According to the system to establish the interrelated parameter index,so as to give a standard score for disclosure behavior as a whole.Then combined with the measurement index in the behavior evaluation system,the statistical analysis method is adopted to compare the data and give a score for system.On this basis,the paper puts forward suggestions on improving the environmental accounting information disclosure of XBKY,and also hopes that the specific disclosure behavior evaluation system would provide some reference values for other mining enterprises to promote the harmonious development of the whole mining industry and green economy.