Research On Accounting Information Disclosure Of Shangfeng Cement Environment And Its Countermeasures

A serious challenge facing China is that while the economy is developing rapidly,environmental problems are also becoming increasingly serious.Among them,the pollution caused by enterprises is the most serious.In fact,when the enterprise obtains economic benefits and protects the environment,there is no antagonistic relationship between the two,but they promote each other.The link connecting the two is environmental accounting information disclosure.The use of environmental accounting information disclosure can well recognize some of the company’s environmental resources,including the use of resources and the governance of environmental issues.It can also improve the company’s environmental awareness and strengthen social supervision.This is the current social and economic situation need.Shangfeng Cement was named in 2016 due to excessive emissions of air pollution.In2017,it was seized because of interference with the detection system to cover up air pollution.In 2018,it was punished for environmental protection issues.These incidents caused heated discussions.Therefore,its current status of environmental accounting information disclosure is highly regarded attention.How to make Shangfeng Cement better disclose environmental accounting information based on cost-benefit principle,improve its image,and fulfill its disclosure obligations is an important content to be studied.By analyzing the theory,summarizing the specific development of environmental accounting information disclosure through case induction,and combining some theoretical knowledge of environmental accounting information disclosure to analyze the case,the analysis found that the enterprise’s environmental accounting information disclosure exists the following A few questions: Insufficient disclosure of information on accounting elements,imperfect accounting systems,lack of environmental cost and benefit assessment information,and lack of timeliness.Continue toexplore the cause of the problem and find that China’s environmental accounting information disclosure environment is not perfect,the corporate governance structure is imperfect,the complexity of environmental cost benefits,and the lack of third-party audit of environmental accounting information are important reasons for corporate environmental accounting information disclosure issues.Aiming at these problems,the countermeasures of four aspects including disclosure mode and content,internal governance,accountability and incentive mechanism,and third-party audit are further proposed.Introduce the theory of cost-benefit analysis and give the implementation mode of Shangfeng Cement’s environmental accounting information disclosure.We hope to help Shangfeng Cement to improve its environmental accounting information disclosure ability,enable it to develop in a green and healthy way,and provide some development for other companies Basis.