A Study On Environmental Accounting Information Disclosure In Petroleum Listed Companies

With the rapid development of economy,environmental pollution incidents in recent years more and more frequent more public attention,All circles in the society to protect the environment for human survival,As one of the main body of the social economic life,Enterprises should do to corporate social responsibility,Especially to produce a large number of emissions of pollutants, will have an important impact on the natural environment of heavy polluting industries in the production process,the oil industry as a pillar industry of China’s economy, affected China’s economic development, the environment has a decisive influence, which requires the oil industry enterprises more standardized in the aspects of environmental accounting information disclosure content and mode, the government regulation and social supervision should also continue to improve. At present, China’s oil industry listing Corporation in the environmental accounting information disclosure in practice there are still many shortcomings, through the study of China’s petroleum industry listing Corporation information disclosure of environmental accounting system, provide the basis for the development of the corresponding norms, to provide useful help to improve the disclosure of environmental accounting system.Based on the analysis of the environmental accounting information disclosure in the oil industry, domestic and foreign literature, first of all, using the method of statistical analysis, analysis of several oil companies in the aspect of environmental accounting information disclosure of enterprise financial data, statistics of the annual accounting report, prospectus disclosure of environmental accounting information description and the social responsibility report, analysis of the current situation of environmental accounting information disclosure of listing Corporation petroleum industry of our country at the present stage, the existing problems, and the causes of the problems. Secondly, draw lessons from the foreign petroleum industry environmental accounting information disclosure experience, through the research summed up to our country in the aspect of environmental accounting information disclosure of the enlightenment. Finally, the status of China’s petroleum industry based on environmental accounting information disclosure, disclosure of environmental accounting information revelation and abroad in the petroleum industry, the listing Corporation information disclosure of environmental accounting system in petroleum industry in China petroleum industry of environmental accounting information disclosure of environmental accounting information, determine the target of petroleum industry, improve the content of the principles of disclosure and regulatory environment accounting information disclosure and other aspects of oil industry in the form of the environmental accounting information disclosure of the petroleum industry, and puts forward the measures to ensure the improvement of the environment accounting information disclosure system in the process of. Through the study of further perfecting the petroleum industry listing Corporation information disclosure of environmental accounting system process, the oil companies in the environmental accounting information disclosure is more standardized, to further improve the quality of accounting information in the oil industry, and promote the healthy development of the oil industry.