Research On Environmental Accounting Information Disclosure Of Coal Industry Listing Companies In China

Industrial production and advance of technology have accelerated the development of modern society and improved the material living standard of human beings,but at the same time,they have also seriously damaged the living environment of human beings and threaten the life and health of human beings.As the environmental pollution has become so serious that has begun to affect the normal survival of human beings,our government agencies and people from all walks of life are also paying more and more attention to the environmental problems of enterprises.Although the coal mining industry is the pillar energy industry in China,it is also one of the 16 kinds of heavy pollution industries,it is one of the reasons which the environmental pollution and ecological resources destruction caused by.Therefore,coal mining enterprises should assume environmental responsibility and pay attention to environmental protection and management while gaining economic benefits.Traditional accounting has inherent defects which ignores the environmental costs and pursues economic benefits blindly.But the environmental accounting makes up for the shortcomings of traditional accounting and takesthe factors of environmental responsibility into account when accounting for economic benefits.Disclosure of environmental accounting information can not only assess the performance of enterprises’ environmental responsibilities,but also prod enterprises to actively fulfill their environmental responsibilities and achieve sustainable environmental development.At present,there are still many problems in environmental accounting information disclosure in coal mining industry of China.The environmental accounting disclosure system is not perfect,and the theory of environmental accounting information disclosure needs to be studied more deeply.Taking coal mining industry as the research object and based on the theory of social responsibility,this paper chooses 31 coal mining enterprises which listed in Shanghai StockExchange and Shenzhen Stock Exchange as samples.After collecting andanalyzing environmental accounting information of the annual report,social responsibility report and the listing prospectus,this paper introduces the current disclosure situation of the coal mining industry and finds some problems such as the disunity of the disclosure mode,the low quality of the disclosure information and disclosure content irregularity according to the analysis of the present situation.And at last this paper finds out the reasons.Meanwhile,by analyzing the environmental accounting information disclosure systems of developed countries and comparing them with our country’s,this paper finds that the disclosure system of our country is not perfect and lags behind the developed countries such as the United States and Japan.Finally,four suggestions are put forward to improve the level of environmental accounting information disclosure in China.