Study On The Quality Of Environmental Accounting Information Disclosure In Western Mining Industry

The industrialization of production and the advancement of technology have promoted the rapid economic development of modern society,while at the same time people’s predatory digging and pollution of the natural environment have overburdened the environment and made the environmental protection situation severe.In the impact of society on the environment,companies in the heavy pollution industry are the most serious damage to the environment.Under the current social development,people’s awareness of environmental protection has increased and their concern for environmental protection issues has begun to rise.The government and the public’s demand for access to environmental accounting information of companies in polluting industries has become more and more urgent,and it needs to be high-quality disclosure information that can truly reflect the environmental impact of enterprises.However,at present,there is a lack of standardization of environmental accounting information disclosure in China,and there are many problems in the process of disclosure by enterprises.The poor quality of disclosure makes it difficult for information users to obtain effective information,and it is also difficult for enterprises to understand and restrain their environmental behavior.Therefore,it is especially important to improve the environmental accounting information disclosure system and improve the quality of environmental accounting information disclosure of enterprises.This paper selects Western Mining Company Limited,which belongs to the heavy pollution industry,as the entry point,and evaluates the quality of its disclosed environmental accounting information on the basis of a thorough study of its current situation,and analyzes the problems and causes from it,and finally proposes countermeasures to improve the quality of environmental accounting information disclosure.Firstly,this paper firstly collates and analyzes the progress of related research at home and abroad to prepare the theoretical foundation.Secondly,the public reports disclosed by Western Mining for the five years from2017-2021 are selected to analyze in detail the environmental accounting information disclosure status of the company in the past five years,and the content analysis method is used to make a corresponding quality evaluation of the disclosure status of Western Mining,which is found to have unclear definition of environmental accounting information,less disclosure of negative environmental information,lack of reliability of disclosure information and fragmented distribution of environmental accounting information.There are four reasons behind the problems.There are four main reasons behind,one is the unstable profitability in the past five years,the second is the imperfect environmental accounting system,the third is the low supervision and punishment by the regulatory authorities,and the fourth is the inadequacy of relevant laws and regulations.Finally,suggestions are made to the case companies to improve environmental accounting,improve independent reporting,raise awareness of active disclosure,and increase the relevant talent pool;suggestions are made to society to strengthen public supervision of environmental protection and carry out special environmental audits;suggestions are made to the government to improve the regulatory system for environmental accounting information disclosure,strengthen external supervision of environmental accounting information disclosure,and formulate environmental accounting information disclosure standards as soon as possible.The current research is more about the industry as a whole,and less about the mining industry,which is a highly polluting industry.In this paper,we make an innovation in the research content and analyze the typical case of Western Mining Industry,linking the theory with the actual situation of the company,in order to propose targeted and practical suggestions to help Western Mining Industry improve the quality of environmental accounting information disclosure and provide reference for the environmental accounting information disclosure of the whole mining industry.