Research On Environmental Accounting Information Disclosure Of Listed Companies In My Country's Dye Industr

At the beginning of our country’s rapid development period,the lack of social awareness of environmental protection has led to serious pollution.As the negative effects of pollution continue to appear,the degree of Chinese people’s concern and attention to environmental protection have improved rapidly.Environmental accounting information disclosure is an important part of environmental accounting,which can effectively play the role of public and market constraints on enterprises.The development of environmental accounting related academic research has experienced a long time.The importance of environmental accounting information disclosure has been widely realized in recent years,but the related policy standards and disclosure system are still not perfect,enterprises’ environmental accounting information disclosure behavior lacks the theoretical basis and the support of regulations.However,the Measures for the Management of Corporate Environmental Information Disclosure in accordance with Law and the Standards on Corporate Environmental Information Disclosure Format in accordance with Law are printed to lay an important foundation for the construction of our environmental accounting information disclosure system.Related academic research in the future will surely develop and the system will be improved constantly.It is an inevitable trend of the development of The Times for enterprises to disclose environmental accounting information.The social environment that pays more attention to environmental protection also puts forward higher requirements for enterprises’ environmental management and environmental accounting information disclosure level.Dyestuff industry is a heavy polluting industry.It is of practical significance to study the environmental accounting information disclosure of dyestuff enterprises.Zhejiang Longsheng,as a leading enterprise in the dyestuff industry,currently has many problems in disclosure.It needs to strictly abide by the relevant national regulations,form a perfect disclosure system,continuously improve the quality of disclosure,and play an exemplary role.This paper first analyzes the overall disclosure of listed companies in the dyestuff industry,then takes Zhejiang Longsheng as the key case enterprise and analyzes the disclosure status from several aspects of disclosure mode,form and content.It is found that Zhejiang Longsheng currently has some problems,such as imperfect disclosure mode,scattered disclosure position,discontinuous disclosure information,less quantitative financial information and poor information effectiveness.Through comprehensive consideration of the company’s internal environmental management and external policies and regulations,this paper analyzes that the causes of the problems include imperfect relevant regulations and policies,lack of environmental accounting professionals,lack of environmental knowledge training and education of employees,lack of third-party audit supervision and effective government supervision.In order to improve the disclosure level of environmental accounting information of Zhejiang Longsheng,this paper combines its disclosure status and national policies and regulations,and puts forward specific improvement suggestions from the disclosure principle,system,mode and content.Finally,it puts forward the safeguard measures needed to improve the implementation from a number of perspectives,including promoting the construction of the theoretical system of environmental accounting,improving the relevant laws and regulations,strengthening the external supervision and internal supervision of environmental accounting information disclosure,improving the company’s awareness of environmental disclosure,and promoting the cultivation of environmental accounting talents.This paper hopes that the above improvement suggestions and safeguard measures can provide reference for Zhejiang Longsheng and listed companies in the dye industry to improve the environmental accounting information disclosure system,effectively improve the problems existing in the disclosure of environmental accounting information of Zhejiang Longsheng,further improve the quality of disclosure,and promote the sustainable development of enterprises.