Research On Environment Accounting Information Disclosed Of Listed Petrochemical Industry Companies In China

In recent years, with the increasing environmental pollution, the strategy of sustainable development has won aegis gradually among the people. In the Twelfth Five-Year Plan of China, the environment protection will start in a higher point, to strengthen environment protection and construction of ecological civilization will take news steps. Enterprises are economic and social entity, economic development is difficult to get rid of dependence on the resources and environment in short term, a good natural environment is the premise of its normal operation, the development of enterprises is facing great challenges, such as saving resources, protecting environment, saving energy.reducing emission and management innovation. Therefore, enterprises should take the responsibility to protect environment. Environmental accounting information disclosure is a point for enterprise environmental responsibilities of enterprises, it will play an important role for protecting environment effectively, and enterprise environmental information has also become more and more concerned by the public and the other stakeholders.In2010, Chinese environment protection department announced the sixteen categories of heavily polluting industries, petrochemical industry is one of the heavy pollution industries, and belongs to the industries with mandatory disclosure of environmental information by the CSRC. Although the laws and regulations has been issued increasingly about the environmental information disclosure toward this industry, but there are still so many problems needed to be solved urgently about the petrochemical industry on environmental information disclosure, such as the lacking content of information disclosure, the nonstandard format of disclosure. Therefore, this paper mainly studies the current situation of Chinese petrochemical industry on environmental information disclosure, analyses the problems and finally proposes solutions for improving the environmental information disclosure of petrochemical industry, so that enterprises bear the responsibility for environmental protection.In this article, firstly, there is an expatiation about the background and significance of the topic,and an review of the foreign and domestic research status. Then, discusses the concept of environment accounting. The stakeholder theory, at the same time, selects the Shanghai Petrochemical Industry as sample, summarizes the current problems in the information disclosure of petrochemical industry listed company from the number of companies with information disclosure, the way and the content of information disclosure and the properties of the information disclosure. Finally, according as the analysis to the reasons caused various problems, puts, forward some proposals to perfect the environmental accounting information disclosure in petrochemical industry.