Analysis Of Environmental Accounring Information DisclosureProblems Of Listed Companies In China’s Mining Industries

Since entering the industrial society, human unrestricted abuse of natural resourcesin the process of production activities, and optional waste released into the environment.The environmental problems that these activities lead to, no doubt bad for human lifeand have a great threat to property. So we have to start thinking about, for a long time,in order to improve the living conditions in the pursuit of happiness and health life, wekeep on the development of economy, the economic development, however, for themore serious environmental pollution, people’s living condition is worse. How to findthe equilibrium point between them and seek the coordinated development of economyand environment? This no doubt becomes a common problem faced by the wholesociety. Under the guidance of sustainable development strategy, people gradually frompursuing vulgar development path transfer to the synchronous development of economyand environment, which is the way of sustainable development, in promoting economicdevelopment at the same time concerned about the environment pollution problem.Environmental accounting is based on the theory of sustainable development to build abranch of accounting discipline; it is the inevitable result for the sustainabledevelopment. Environmental accounting information disclosure is an important part ofenvironmental accounting; it will enable enterprises in the emphasis on economicbenefits at the same time pay attention to environmental benefits and plays anindispensable role in perfecting the accounting theory system. At the same time, miningindustry is a basic pillar industries in China, there are also serious environmentalpollution problems, it has drawn the stakeholders more and more attention, so it issignificant to study the environmental disclosure of listed companies in China’s miningindustries in this paper.On the research ideas, first, brief introduction to the theory of mining industryenvironmental accounting information disclosed, on this basis, to explore and analyzethe causes of environmental accounting information disclosure of mining industry, andthe introduction of the successful experience of foreign countries, and finally proposedmeasure that will help to improve the feasibility of mining industries and environmentalaccounting information disclosure. In research method, there are two ways, one is to usequalitative research method, in-depth to discussion the related contents of theenvironmental accounting information disclosure and its status and existing problems ofenvironmental accounting information disclosure of listed companies in China’s mining industries, but any theory research are cannot be separated from the data of support,therefore, this paper collected a large number of dates of environmental accountinginformation disclosure of listed companies in China’s mining industries, trying to makethe paper more convincing; Secondly, comparative analysis method, namely thecrosswise comparison method between countries, the paper mainly analysis theenvironmental accounting information disclosure general situation, summarizing itscharacteristics and achievements. At the same time, the paper analyses the status ofenvironmental accounting information disclosure of listed companies in China’s miningindustry, comparing between the two.The paper is divided into six parts to discuss the problem of environmentalaccounting information disclosure in China’s mining industry:The first part is introduction. This part mainly elaborates research background andsignificance, literature review, the literature review both at home and abroad, this paperresearch mentality and method, and the basic framework structure of the article.The second part is about the basic theory of environmental accounting informationdisclosure in mining industry. This chapter defines the environmental accounting andenvironmental accounting information disclosure of these two concepts, introduces thebasic content of environmental accounting information disclosure in mining industry,the main way. It also illustrates the theoretical basis of environmental accountinginformation disclosure in mining industry: social responsibility theory, sustainabledevelopment theory and asymmetric information theory.The third part is the problem of environmental accounting information disclosurein China’s mining industry. This chapter is the key part of the paper, through collectingand organizing the48mining environment accounting information, found that theindustry in terms of environmental accounting information disclosure exists thefollowing problems: the content is not comprehensive, the way is not uniform, choosephenomenon serious, comparability low, poor reliability.The fourth part is the analysis of the causes of environmental accountinginformation disclosure in mining industry. Problem about environmental accountinginformation disclosure in China’s mining industry is mainly caused by internal factorsand external factors.The fifth part is the experience of U.S. environmental accounting informationdisclosure. This chapter mainly starts from the present situation of the environmentalaccounting information disclosure, analyzes the measures taken and the results achieved, and concludes that mining environment accounting information disclosure of theenlightenment to our country.The sixth part is to improve the environmental accounting information disclosureof mining industries in China. This chapter from the three levels of enterprise,government and society proposes countermeasures to improve the environmentalaccounting information disclosure of mining industries in our country.The seventh part is conclusion and prospect.In short, the study of environmental accounting in our country has just started, thepresent situation of the environmental accounting information disclosure of listedcompanies in mining industries is not too optimistic. Government departments,enterprises and the social should join hands and work together to find a suitabledevelopment way for listed companies of mining industries. From the current researchon environmental accounting information disclosure, it can be seen that environmentalaccounting information disclosure theory research and practice is not perfect, for thedevelopment of the theory needs more scholars efforts, continuously perfect theenvironment accounting information disclosure system, it is not only beneficial toenvironmental protection but also to promote economic development.