Research On Environmental Accounting Information Disclosure Of Listed Coal Companies

Now China’s social economy has entered a new stage of development,opened a new chapter.Began to pay more attention to environmental issues,especially the environmental accounting information disclosure of enterprises.In the early days of the founding of the People’s Republic of China,the practice of swapping environment for economy greatly promoted China’s economic construction,but it also left irreversible damage to the ecological environment,and many hidden dangers were left over.Now that China is strong and prosperous,and the people are living a rich life,solving the problem of environmental pollution has been put on a new agenda.The Environmental Protection Law promulgated by the State is being gradually improved and implemented.There is a strong correlation between the construction of enterprise environment and the ecological construction in China.Enterprises are not only using natural resources,but also wanton destruction of the ecological environment.Scholars at home and abroad have been exploring the balance between economic development and ecological environment,striving to balance the balance between environment and development.But in fact,China’s research on environmental accounting information disclosure started late,there are still more deficiencies,which requires the joint efforts of the government and enterprises.First of all,the thesis refers to the viewpoints of scholars at home and abroad,studies the conclusions of scholars in various countries,and seeks the theoretical basis of environmental accounting information disclosure.Secondly,the paper explores and analyzes the information disclosure status of the coal industry,analyzes the environmental accounting information disclosure status of 12 listed companies in the coal industry,and selects H listed company as an example for in-depth study to analyze the environmental accounting information disclosed.At the same time,the evaluation system of environmental accounting information disclosure is constructed,and specific analysis is conducted on H Company according to the selected indicators of the evaluation system,and the results are obtained.Thirdly,summarize the existing problems of H company’s environmental accounting information disclosure from the evaluation results,and analyze the causes.Finally,the paper puts forward targeted suggestions to improve the environmental accounting information disclosure of listed companies in the coal industry,hoping to improve the level of environmental accounting information disclosure of listed companies,maintain the image of listed companies,and promote the development of green finance.