Study On YZ Coal Industry Environmental Accounting Information Disclosure

In recent years,Chinese economic growth has been sluggish,it mainly affected by social and environmental problems.Social economic development has stepped into a brand new stage,construction of ecological civilization becomes the main feature of the new stage.The state has promulgated successively numerous of measures,severely punishing enterprises with high environmental pollution,reducing the policy support for resource consuming enterprises.However,coal mining industry is built on the support of energy resource,relying on coal resource for production and operation,but extensive mining and production mode can easily cause large-scale resource waste and environmental pollution.Therefore,improving the environmental protection level and energy efficiency of coal enterprises is an important part of national environmental governance.The environmental accounting disclosure information of coal enterprise is not only conducive to promoting the construction of social ecological civilization,but also plays an important role in improving the theoretical system of environmental accounting.This article takes a single enterprise as the research object,using the methods of literature research and case study,analyzing the environmental accounting information disclosed of YZ Coal Industry from 2013 to 2017.First,it summarizes the research background,purpose and significance,sorting out orderly the theory and literature on environmental accounting information disclosure,stating the main contents and research methods of this article;second,it analyzes the environmental information disclosure method and the main contents of disclosure used by YZ Coal Industry,finding that there are defects in enterprises such as non-standard disclosure methods,lack of practicability of disclosure content,incomplete disclosure content,and it makes cause analysis from internal and external aspects for existing problems;then,it builds the environmental accounting information disclosure system of YZ Coal Industry,initially designing the independent environmental reporting model,giving a optimizing suggestion on improving the situation of YZ Coal Industry accounting information disclosure;finally,it summarizes the research conclusion,and also explains the deficiencies and defects of the research.The research purpose of this article is to propose suggestions for improving environmental information disclosure situation of coal enterprises and high polluting industries,to optimize the disclosure mode of industry,to improve the overall level of environmental information disclosure for Chinese enterprises.