Research On The Disclosure Of Environmental Accounting Information In My Country's Nuclear Power Industry

In this paper,the listed nuclear power enterprises in China are selected as the research object to study the environmental accounting information disclosure of nuclear power enterprises.The author believes that the study of this problem is conducive to better standardize the environmental accounting information disclosure of nuclear power enterprises in China,so as to better meet the information needs of stakeholders.Therefore,the research of this paper has practical significance.This paper is divided into six chapters.The first chapter is the introduction.Starting from the research background and significance of this paper,this paper discusses the literature review,related theories and concept definition,analysis framework,innovation and so on.The second chapter describes the actuality of enterprise environmental accounting information disclosure.This paper mainly introduces the necessity,present situation and problems of environmental accounting information disclosure of nuclear energy related listed companies in China.The third chapter is the brief introduction of the representative Z company in the nuclear power industry and the analysis of the status of the information exposurein environment accounting,taking the Z listed company as an example to analyze the existing problems and causes of the environmental accounting information disclosure.The fourth chapter is the suggestions and suggestions for the improvement of environmental accounting information disclosure in nuclear power enterprises in China.Among them,the contrast of environmental accounting information revelation between Chinese and foreign nuclear power enterprises is carried out.In view of the above problems,this paper puts forward some suggestions for improving the content and pattern of information disclosure in the environment accounting in nuclear power enterprises in China,and then puts forward the guarantee mechanism for the quality of environmental accounting information disclosure in nuclear power enterprises in China.The fifth chapter is the summary and enlightenment,which summarizes the research conclusions in order to provide some enlightenment for improving the quality of environmental accounting information disclosure in nuclear power enterprises in China.Starting from the nuclear power industry,which is an environmentally sensitive industry in China,the author studies the disclosure of environmental accounting information in nuclear power enterprises.This paper contributes to the following four aspects:1.Describe and analyze the content,mode and quality of environmental accounting information disclosure of listed nuclear power enterprises in China.2.Starting from the industry,taking CGN as a case study,this paper investigates information exposurein in the environment accounting of power enterprises in China.3.Through the comparison of the current situation of environmental performance disclosure of Chinese and foreign nuclear power enterprises,draw lessons from experience.4.Some suggestions are put forward to improve the environmental accounting information disclosure system of nuclear power enterprises in China,and some innovative contributions are made.