The Research On China Nonferrous Metal Industry Listed Companies Environmental Accounting Information Disclosure

China’s market economic system is not perfect, and the western developed countriescompared to the enterprise, in the disclosure of environmental accounting information hasquite big difference. In the development of economy, the resources scarce nationalenvironment and resources development is contradictory.In recent years, in order to developthe economy, undertake to resource of wanton exploitation, causing serious environmentalproblems. For the construction of socialist harmonious society and environment friendlysociety, the Chinese government put forward the sustainable scientific outlook ondevelopment. On the other hand, Party of sixteen will also be the environmental problems inthe economic development in the first place, and issued the" State Council decision onstrengthening environmental protection". Accounting experts and scholars are positiveresponse to the economic development in the era of appeal, strive to open up theenvironmental accounting theory practice significance.In promoting economic development and at the same time to pay attention to theenvironmental pollution problem, economic development will lead to the right track.Environmental accounting is based on the theory of sustainable development, set up a branchof accounting discipline, also accord with the inevitable choice of economic development.Environmental accounting information disclosure of environmental accounting as animportant content, will promote the enterprise focus on economic benefits at the same time topay attention to the environmental benefits, accounting theory and economic system are ofgreat significance. Environmental pollution in China is one of the main industry of nonferrousmetal enterprise, the enterprise must to environmental activities were separate informationdisclosure and incorporated into the accounting system of the enterprise, undertake the greatresponsibility of environmental pollution. At the same time, non-ferrous metals industry inour country based on the pillar industries, is also a serious problem of environmental pollutionof industry, at present industry of nonferrous metal of the sustainable development of listedcompanies more and more attention among stakeholders, based on this paper color metalindustry the environmental disclosure of listed companies for research, has the practicalsignificance.This paper is divided into five parts. The first part introduces the research background,research significance, research framework and contents of. The second part is the literaturereview, research status at home and abroad is reviewed in detail. The third part is theenvironmental accounting information disclosed in an overview of environmental accounting,the basic content of economic theory of environmental.The fourth part the China nonferrous metals industry current situation of environmental accounting information disclosure of listedcompanies, and is the empirical analysis, based on the prospectus, annual report and socialresponsibility report of environmental accounting information disclosure of classified analysisand summary, and pointed out that China’s nonferrous metal industry listed companiesdisclosure of environmental accounting information problems. The fifth part of the researchconclusions and policy recommendations.This thesis thoroughly from the domestic and foreign environmental accountinginformation disclosure of the research on the development status of hands, from multipleperspectives on China ’s nonferrous metal industry the environment accounting informationdisclosed and analyzed, in order to get targeted and according to the conclusion, and proposedthe corresponding countermeasure and the suggestion.