Zijin Mining Environment Accounting Information Disclosure Research

Now, with the rapid economic development, a serious waste of water resources,non-renewable resources reserves decreased year by year, the problem of ecological environment is also increasingly serious. They always threatens the survival and development of human beings and animals and plants. Listed companies represent progress, social development, increasing the civilized economic resources for the development of society contributed tremendous power.However, listed companies in the development of economic, social and ecological environment caused great harm to some large extent, if not controlled, while business development in the world but also the destruction of the whole world.In this case, the environmental accounting came into being, environmental accounting primarily through environmental reports, CSR reports or supplementary manner described in the disclosure of information, environmental accounting information is the role of environmental accounting in the enterprise, to reflect corporate environmental activities operation of the business and development impact. But in the process of information disclosure, but there are many problems, such as environmental accounting information disclosure system is imperfect,inadequate environmental regulator control, environmental accounting information is difficult to quantify, the lack of comparability, information collection and other difficulties, which directly led to the enterprise conducting environmental accounting information disclosure quality is not high, so that it can not effectively play the environmental information reporting practical significance.Based on the above, we use the case method, select Zijin Mining environmental accounting information disclosure status as a case study, described in Zijin Mining environmental accounting information disclosures and evaluated, identify problems from the evaluation and interpretation of the causes and It made a series of practical suggestions and measures on their problems to help improve the environmental accounting information disclosure of enterprises.This paper describes the current model of information disclosure of Zijin Mining Environmental and content and conducts an annual evaluation for the content portion; secondly,summarized Zijin Mining model and content of the environmental information disclosure exists environmental management system is imperfect organizational structure, environmental accounting information disclosure is not comprehensive, the lack of quantitative data, the lack of accuracy and comparability, interim environmental report late disclosure, the lack of third-party verification of environmental accounting and management information issues and uncover causes of the problems; again, based help improve the business purpose of environmental accounting information disclosure from the government, enterprises, social three aspects of environmental information disclosure given countermeasures.This paper obtained the following conclusions:(1) Zijin Mining Environmental Accounting Information Disclosure many problems.Although the company disclosure of environmental accounting information has changed, but because the relevant environmental accounting information disclosure system of the lack of development and the theory and practice of environmental accounting of our time is short,companies have in the implementation of the existing guidance documents more difficult.(2) collective participation of stakeholders to ensure the quality of corporate disclosure of environmental accounting information. To guarantee the quality of environmental accounting information disclosure, the government, businesses and the public are involved, raise environmental awareness, enhance the quality of environmental accounting information, the parties unswervingly adhere to the scientific concept of development to ensure environmental efficiency of enterprises improved steadily.