Research On Information Disclosure Of Shanxi Meijin Energy Co.,ltd.environmental Accounting

The disclosure of environmental accounting information builds up an information bridge for enterprises and stakeholders,who can make investment decisions through the information disclosed by enterprises.In order to improve their social visibility,enterprises will actively fulfill their social responsibilities and pay more attention to the disclosure of environmental accounting information to set up the corporate image.At present,the environmental accounting information disclosure of our country coal listed enterprises is generally not active information disclosure,form is not unified and other problems,resulting in the quality of disclosure of information and the use of information needs of users do not match.It is urgent for coal enterprises to perfect their environmental accounting information disclosure system.Taking Meijin Energy as an example,this thesis studies the environmental accounting information disclosure of Meijin Energy for the purpose of improving its environmental accounting information disclosure quality.Aiming at the current situation of Meijin Energy’s environmental accounting information disclosure,an evaluation model was built based on content analysis method to score the quality of Meijin Energy’s environmental accounting information disclosure from three dimensions of significance,quantification and timeliness.After that,horizontal and vertical comparative analysis and evaluation are carried out with the mean score of the industry.The results show that Meijin Energy,as one of the leading enterprises in the industry,is barely in the middle of the industry in terms of environmental accounting information disclosure.Aiming at the deficiencies of Meijin Energy in the process of enterprise environmental accounting information disclosure.For example,the form of disclosure is not standard,the willingness of external active disclosure is not strong,the quality of disclosure content is not up to standard and the consistency of information is poor.Some countermeasures and suggestions are put forward,such as strengthening the external supervision of enterprises,perfecting the accounting system of environmental accounting information,increasing the form of independent information report,and training the professionals of environmental accounting.It is hoped that it can improve the environmental accounting information disclosure quality of Meijin Energy and realize the sustainable development of the enterprise.The thesis has 11 pictures,30 tables and 54 references.