Study On Environmental Accounting Information Disclosure Of Small And Medium-sized Chemical Enterprises

With the 13 th Five-Year Plan and the construction of Five in One,The ecological environment has become the focus of attention.However,at present,China ’s serious environmental pollution,which not only restricts the development of China’ s economy,but also on people ’s daily lives have a negative impact.Chemical industry as a heavily polluting industry,has been the focus of the relevant environmental protection department management.At present,for heavy polluting industries listed companies,the Commission has its regular disclosure of environmental accounting information requirements,so as to promote the implementation of corporate social responsibility.But for small and medium-sized chemical industry,there is no relevant disclosure of environmental accounting information requirements.Therefore,this paper aims at small and medium-sized chemical enterprise environmental accounting information disclosure issues specialized study.In this paper,case study method,divided into three parts.In the first part,the related theories of environmental accounting and environmental accounting information disclosure are clarified,and the differences between environmental accounting research in developed countries and China are compared.And the research of environmental accounting information disclosure in China is summarized.The second part,case analysis part.Taking Feicheng City as an example,this paper carries out a questionnaire survey on small and medium-sized chemical enterprises in Feicheng City,and analyzes the status quo of small and medium-sized chemical enterprises in environmental accounting information disclosure.Then,taking the small and medium-sized chemical company LD as an example,this paper analyzes the environmental expenditure,environmental income and environmental benefit of the company in daily production,and the environment information disclosure in the annual report of the enterprise,and finds out that the small and medium-Problems in Information Disclosure.The third part is the suggestion part.For small and medium-sized chemical enterprises to explore the construction of an independentcomprehensive environmental accounting reports to help companies better environmental accounting information disclosure.In addition,some suggestions are put forward,such as enhancing the enterprises and public awareness of environmental protection,strengthening the research of environmental accounting theory,carrying out environmental auditing,encouraging and guiding enterprises to disclose information.