Problems And Countermeasures Of Accounting Information Disclosure In Chemical Enterprises From The Perspective Of Environmental Accounting

In recent years,the economic development of our country has made rapid progress,but in the high-speed economic development at the same time,also brought serious environmental problems,and the environmental protection problem of information disclosure and there is not sufficient,transparency is not high,the attention of the society from all walks of life and the enterprise environment accounting information disclosure is the external environmental consciousness is the most effective way to convey enterprise.Based on this,this thesis takes the information disclosure of listed companies in the chemical industry as the main research object,analyzes and solves the problems existing in the disclosure of environmental accounting information in the chemical industry,in order to improve the level of environmental accounting information disclosure in the whole chemical industry,and provide effective decision-making information basis for social governance.This thesis first describes the background,research significance,research status at home and abroad,research ideas and methods of the topic "Problems and countermeasures of accounting information disclosure in chemical enterprises from the perspective of environmental accounting".Then it summarizes the theories related to environmental accounting information disclosure;At the same time,based on the actual situation of the chemical industry,this thesis constructed an evaluation system for the quality of environmental accounting information disclosure,used statistical analysis to calculate the overall proportion of the disclosed information,selected 20 listed companies in the chemical industry as research samples,and made an overall analysis of the disclosure quality of companies in the industry from 2017 to 2021.Based on the analysis results,the present situation of information disclosure in the chemical industry is presented,and the problems of environmental information disclosure in chemical enterprises are further pointed out.Through the external information disclosure report of these 20 listed companies,it is found that there are many problems in the chemical industry,such as incomplete information disclosure,lack of reliability and comparability.Finally,it puts forward targeted measures to improve the content and mode of environmental accounting information disclosure,strengthen the construction of environmental accounting information disclosure system within the industry,strengthen external supervision,and improve laws and regulations.Through this study,we hope to provide some references and ideas for the disclosure of environmental accounting information in the chemical industry and even the heavily polluted industry.