Research On The Disclosure Of Environmental Accounting Information In The Petroleum Industry

Since the reform and opening up,China's economy is in a high-speed development stage,but at the same time,the environmental pollution problem is also more and more worthy of our attention.According to relevant reports,the world health organization publishes air quality standards every year.Only a few underdeveloped areas in China's major cities can meet the standards.Moreover,more severely,more than a dozen cities are listed as the most polluted areas in the world.In recent years,we have also realized the seriousness of environmental pollution,but enterprises will still cause a variety of abhorrent pollution behaviors in the production and operation activities.At the same time,these enterprises often still occupy an important position in the national economy,indispensable,and even some are pillar enterprises.Most of the environmental pollution problems are also caused by the daily production experience of these large enterprises Caused by camp activities.In order to pursue the maximization of economic benefits,some enterprises ignore environmental protection problems and walk on the edge of relevant national policies with fluke mentality,which has a huge impact on the sustainable development advocated by our country.Therefore,in the context of environmental protection,enterprises should take the initiative to recognize the importance of environmental pollution,try to bear the corresponding responsibility,and do their best to reduce the pollutants brought by daily production and operation.In 2010,the relevant departments issued the guidelines for environmental information disclosure of listed companies,and the oil industry was listed in the list of heavily polluting industries,so the oil industry needs to pay more attention to environmental pollution.Environmental accounting information disclosure can be used as a powerful means to help enterprises carry out relevant environmental protection work.However,compared with European and American countries,China's research on environmental accounting information disclosure is still extremely immature,and there is still a certain gap compared with developed countries.At the same time,the oil industry will encounter various problems in the process of environmental accounting disclosure this year,which need to be solved by enterprises,society and the country.Based on this,this paper chooses the environmental accounting information disclosure of petroleum industry as the main research problem,and takes H company as the case to analyze.This paper is divided into five parts: the first part is the introduction.This paper mainly introduces the background of choosing the environmental accounting information disclosure of petroleum industry as the main research problem,as well as the theoretical and practical significance of this study,and expounds the necessity and importance of environmental accounting information disclosure.The second part is literature review.Based on the analysis of domestic and foreign literature,the following problems still exist in environmental accounting information disclosure in China:(1)the theory of environmental accounting information disclosure is not mature.(2)The forms of information disclosure are uneven.(3)The authenticity of information disclosure needs to be improved.The third part is the definition of the concept and related theoretical basis.It expounds the relationship between the basic content of related theories and environmental accounting information disclosure.The fourth part is the case analysis.Taking H company as an example,this paper makes statistics on the status quo of environmental accounting information disclosure in H company's annual report in recent 10 years,sustainable development report in recent 6 years and social responsibility report,and further analyzes its mode,content and motivation.It is found that H company despises fuzzy environmental performance management,single disclosure mode,incomplete disclosure content,weak willingness to disclose and lack of reliability.At the same time,it analyzes the reasons for H company's relatively poor financial performance,imperfect environmental accounting information disclosure system and laws and regulations,passive disclosure and lack of relevant supervision.Finally,according to the problems of H company in the disclosure of environmental accounting information,this paper puts forward some policy suggestions and Countermeasures to improve the disclosure of environmental accounting information of oil industry companies.Taking H company as an example,this paper analyzes the problems in the disclosure of environmental accounting information in detail.The main research suggestions are as follows:(1)to enhance the environmental responsibility awareness of the company by strengthening the environmental responsibility publicity and environmental protection value advocacy of the company's management.Promoting the disclosure of environmental information can not only enhance the enterprise value,but also play an exemplary role in environmental information disclosure for companies in the same industry.(2)Although H company has made great efforts to disclose the environmental information,it mainly discloses its positive performance information,but it still lacks the practical environmental information disclosure.Therefore,it is urgent for the relevant departments to work out a set of feasible environmental accounting information disclosure standards as soon as possible,and clarify the disclosure content and objectives.(3)For the accounting disclosure of environmental information,in order to standardize and improve,not only enterprises need to strengthen environmental awareness and sense of responsibility,but also need the joint efforts of all aspects of society.In a word,H company is the representative enterprise of China's oil industry and heavy pollution industry,so through this case,we can see the problems of the whole environment and put forward relevant targeted suggestions and countermeasures.Through an in-depth analysis of H company,we can see the motivation,form and content of environmental accounting information disclosure,and improve and standardize the system of environmental information disclosure in China's oil industry,so as to improve the overall level of environmental information disclosure in the oil industry and promote the development of industry integrity.