Research On The Environmental Accounting Information Disclosure

The economy of China has leapt forward since we followed the policy of reform andopening,people’s living standards improved significantly. However, we have to admit that we are atthe cost of the environment for the economic development. Our country resources characteristic is“rich of the coal, lack oil and gas. It is determined that the coal resources as a kind ofnon-renewable resources is the main resources of China. Coal industry has been the pillar of thenational economy industry, making great contributions for the economic and the social development.But, it affected the sustainable development of economy, caused serious environmental problemsand varying degrees of influence and restriction on land, water, atmosphere and population alongwith the development and utilization of mineral resources. Therefore nation clearly demandedcompanies to take environmental protection and maintenance measures in the process of theenterprise operation. For evaluation and examination of the enterprise to the environment protectionand maintenance, enterprise in the accounting reports must disclose environmental accountinginformation accordingly.Coal enterprises as one of the major source of environmental pollution, so accounting mustconsider the environmental issues, and disclose to the impact of economic activities on theenvironment responsibilities related to the interests of the government, investors, the publicdisclosure, so this motivation makes coal enterprises environmental accounting and disclosurebecome urgent. This article review the domestic and foreign environmental accounting disclousetheory, Point out the problems of China’s environmental accounting information disclosure system,Propose how to build environmental accounting information disclosure model, and as a case inShanXi coal enterprises, explain specific methods of operation in the accounting practices,putforward specific recommendations to improve China’s coal enterprises in environmental accountinginformation disclure system, provid ideas for China’s coal enterprises to develop environmentalaccounting information disclosure.