Sinopec Environmental Accounting Information Disclosure Diagnostic Analysis

With the rapid development of economy, environmental problems become more and more prominent. In the21st century today, environmental problems have become a major global problem, and at the same time, the voice of environmental protection is becoming more and more high. In this context, environmental accounting research began to sprout and develop and attention to the enterprise environment accounting information disclosure unceasingly. The environment accounting research in China started late and has not yet formed a relatively complete theoretical system, which makes the behavior of the enterprise environment accounting information disclosure lack of a clear direction and a lot of problems exist in the process of disclosure. The chemical industry is basic industry of our country, but at the same time is also a heavy pollution industry, which has had a huge impact on the environment. As a leader in the petrochemical industry, Sinopec’s current situation of the environmental accounting information disclosure is to get the attention of stakeholders.Based on the relevant theories of environmental accounting information disclosure and general situation of Sinopec company, the paper first has began diagnostic analysis to the current situation of Sinopec’s environmental accounting information disclosure through the selected factors affecting the environmental accounting information disclosure (corporate governance structure, corporate profitability, legal norm constraint, degree of regulation)and relevant indicators(disclosure content, disclosure form, disclosure quantity, disclosure motivation and disclosure mode) by adopting the combination of qualitative analysis and quantitative analysis methods, and then analyses the problems existing in the environmental accounting information disclosure of Sinopec and its reasons, finally put forward the countermeasures and relevant Suggestions for improvement of problem solving.The paper diagnostic analysis the current situation of Sinopec’s environmental accounting information disclosure, which has a certain reference value for Sinopec to improve the environmental accounting information disclosure, at the same time can also provide some reference on environmental accounting information disclosure of the other pollution industry listed companies in our country.