Research On Environmental Accounting Information Disclosure Of Listed Manufacturing Companies In China

Environmental protection is a hot topic in recent years.After entering the new era,with the development concept of "green water and green mountains are golden mountains and silver mountains",the height of ecological environment protection has been effectively improved.As a key link of economic development and environmental protection,enterprises should take the initiative and actively undertake their own social responsibility,and strive to achieve the coordination of environmental protection and resource conservation.Manufacturing industry plays an important role in the development of national comprehensive strength,but it also poses a threat to environmental protection.The information disclosure of environmental accounting,on the one hand,will show the environmental accounting information involved in the development of enterprises to the information users,on the other hand,it can also make enterprises realize the responsibility of environmental protection,so as to realize the win-win of social and economic development and natural environmental protection,so as to effectively implement the national development strategy of sustainable development.There are still many shortcomings in the environmental accounting information disclosure of manufacturing industry in China,which requires us to continue to improve the content and system of environmental accounting information disclosure,so as to effectively promote the environmental accounting information disclosure system of manufacturing listed companies to be more perfect.The logical framework of this paper is in strict accordance with "theory,current situation,problem and suggestion".Firstly,based on the different research status of environmental accounting in the world,this paper systematically expounds the theoretical basis of this research;secondly,using the method of statistical analysis,this paper takes more than 400 listed companies of Shenzhen A-share manufacturing industry as the research object,summarizes and compares the information disclosure methods,contents and forms of environmental accounting in three years,and finds out the existing information There are some common problems in,for example,enterprises tend to release favorable information,few enterprises take the initiative in information disclosure,the scope of information disclosure is not comprehensive and complete,and the ways and methods of information disclosure are not consistent.On this basis,the paper points out the causes of the above problems,including the lack of a strong external supervision mechanism,imperfect and effective laws and regulations,the lack of attention to environmental accounting information disclosure by enterprises themselves and stakeholders,etc.;finally,in view of the specific problems existing in the environmental accounting information disclosure work of listed manufacturing companies in China,from the perspective of the system At the same time,some suggestions are put forward,such as establishing and improving environmental information disclosure,improving the whole process supervision and accounting mechanism of information disclosure,formulating measures to effectively guide the disclosure behavior motivation,and strengthening the environmental protection awareness of enterprises and the public.