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Research On Environmental Accounting Information Disclosure Of Guizhou HX Company

Posted on:2022-01-02Degree:MasterType:Thesis
Country:ChinaCandidate:T H ChenFull Text:PDF
GTID:2511306332979129Subject:Accounting
Abstract/Summary:PDF Full Text Request
China's economy is developing rapidly under the impetus of national policies,but the environment and resources in our nation pay a heavy price.Due to frequent occurrence of pollution incidents,all sectors of society are gradually aware that environmental protection plays an significant part in the sustainability of economy.As the main source of pollutants,enterprises must be the focus of environmental governance.The open,transparent and standardized information is basis for coping with these pollution problems in companies.Only in this way can companies be better regulated and controlled.Manage and guide its sustainable development.Guizhou has historically been a remote mountainous area with economic backwardness and traffic congestion.However,in the past few years,Guizhou has seized the opportunity to expand its opening up and built a new highland for open economic development in the hinterland of southwestern China.As for the new type of rapid developments in Guizhou,environmental duties of enterprises need to be noticed.The old pattern of "pollution first,control later" in other developed regions can not be followed.Therefore,the local HX company in Guizhou is selected as the research object.At first,the article sorts out and studies all recent researches at home and abroad,and then utilizes relevant basic theories of environmental accounting as the supporting point to analyze the impact of HX company's organizational structure,operating conditions,and company's production process on the environment.The basic situation is that the company has disclosed and can inquire relevant information during2015-2019 to integrate data.The company's disclosure status during the sample period is explained from the perspectives of the motivation,method and content of disclosure.It is concluded that there are some issues in the company,namely incomplete disclosu re of content and not much quantinative information.Based on the analysis of the cause of the problem,the establishment of the disclosure target,the specific improvement of the disclosure,and the disclosure The improved methods and suggestions may help Guizhou HX Company optimize its environmental accounting information disclosure quality.
Keywords/Search Tags:Environmental accounting, Information disclosure, Guizhou HX Company
PDF Full Text Request
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