Research On Environmental Accounting Information Disclosure Of Mining Enterprises

With the rapid development of market economy,it has also brought some problems among companies.These companies which are high pollution and high energy consumption have brought ecological and environmental problems especially.Environmental damage is restricting the companies’ sustainable development.Thus,it is necessary to keep up with the times,companies should make a difference in the environment.For example,they can disclose relevant information,which will let them know the details of the environment and increase their awareness of environmental protection more clearly,which can minimize its damage to environmental resources.In addition,the disclosure of environmental accounting information can let social understand and monitor the resource consumption and pollutant emissions.However,the research on environmental accounting started late and most of them stayed at the theoretical stage in our country and is mature in foreign countries.In order to achieve lasting competitiveness,companies should keep up with the times in environmental accounting,especially in heavy-polluting industries.They have made some breakthroughs,but still lack of universally applicable accounting and disclosure standards.A complete environmental accounting information disclosure system has not been constructed and applied to companies,and needs to be continuously strengthened the link between environmental accounting theories and practice.Therefore,how to construct and use the environmental accounting information disclosure system is a problem which is worthy of discussion.This article is based on the T mining company and research its environmental accounting information disclosure.The first part of this paper summarizes literature and data related to environmental accounting information disclosure,which is determining the research content and writing basic framework of this paper.The second part is understanding the concept of environmental accounting,information disclosure and relevant theories.The third part introduces the T company,analyze the methods and contents of environmental accounting information disclosure.The fourth part of this paper is building an environmental accounting information disclosure system according to the current situation,the characteristics of T company and the relevant national documents.The fifth part of this paper is getting the information disclosure results according to the system,and then find problems and causes based on the above.The sixth part is putting the corresponding measures to promote the future development of the company.Through the research of mentioned related problems and using T company as an example,it provides suggestions of the environmental accounting information disclosure,so as to seek inspiration for the development of other mining companies,which can promote them sustainable and healthy development.