Research On The Countermeasures Of Environmental Accounting Information Dsclosure In Listed Mining Companies

In recent years,environmental pollution incidents have occurred frequently in China,and environmental problems have once become a problem for people.Environmental problems such as untreated pollutants,frequent haze,and serious soil erosion are announcing that the environment is deteriorating and it is imperative to take measures to solve environmental problems.Today’s society is a fast-developing society.The rapid development of the economy is at the expense of environmental damage.The production and management activities of enterprises are closely related to the environment.Under the premise of sustainable development,it is of strategic significance to find a harmonious development of the economy and the environment.Chinese enterprises,especially heavy polluting enterprises,whose production and operation are closely related to the environment,have the greatest damage to the environment,and should be mainly responsible for environmental pollution problems.Measures must be taken to protect the environment in future production and operation.This information by enterprises is one of the effective ways to deal with environmental problems.However,China’s research on environmental accounting started late,and it began to study in the 1990 s.The theory of environmental accounting in China is not mature,and it cannot be effectively combined with practice.The effect of it is not satisfactory.There are many problems encountered in China’s environmental accounting information disclosure.Strengthening the research on environmental accounting information has become an important issue.This paper first describes the basic theoretical concepts of environmental accounting information disclosure,sorts out the principles and characteristics of environmental accounting information disclosure,and combines social responsibility theory,information asymmetry theory,principal-agent theory to explore the necessity from national policies toenterprises.The exploration of environmental information discusses the feasibility of environmental accounting information disclosure,Combined with system information for environmental data and the initial stage,formation and development stage,normative and mature stage of development,for later analysis of China’s mining industry listed company environmental accounting information The countermeasures laid the theoretical foundation.Secondly,it reveals the current status of it of listed companies in China’s mining industry from the aspects,and finds out the problems existing in China’s current environmental accounting information disclosure.From the above issues,from government,enterprises and society The public analyzes the causes of the problem in three aspects.This paper analyzes from three aspects: company characteristics,corporate governance structure and external factors,using the data of 56 listed companies in China’s mining industry from2012 to 2016.The empirical results show that the company’s size,profitability,operational capability,independent director ratio,separation of two positions,and marketization process all affect the disclosure of corporate environmental accounting information.Finally,based on the empirical results,combined with the analysis of the current situation of the previous analysis,from the perspective of the government,the public,and the enterprise,suggestions are put forward to improve the awareness of environmental protection responsibility of enterprises and optimize the governance structure of listed companies.