Research On Environmental Responsibility Accounting Information Disclosure Of Shanxi Coal Enterprises

Sustainable development is the inevitable choice of human society development.Shanxi Province has rich coal resources and energies in our country.The coalresources have three characteristics:large storage, many varieties and superiorquality.Since the founding of New China,Shanxi coal enterprises contribute richenergies and huge profits for our national economic,at the same time they pay the priceof resource destruction and environment pollution and production safety risk,form thedeformed basic economic characteristics of “coal dependence syndrome”.Shanxi coalenterprises can truly take on environmental responsibility, realize safe and greenproduction,shift the development mode of extensive, high consumption, inefficient anda single linear development to intensive, low carbon, high efficiency and multiple cyclicdevelopment,realize resource dependent development to innovation-driven development,promoting the sustainable development of coal enterprises.These are related to themajor strategic issues of the successful transformation of Shanxi economy development.Enterprise accounting information disclosure has an extremely important role tothe enterprises implement the responsibility of protecting our environment.This text based on the coal enterprise’s environmental responsibility accountinginformation disclosure,studied the basic theory of environmental responsibility inenterprises, the basic theory of corporate environmental responsibility accountingdisclosure of information, Shanxi coal enterprises environmental responsibilityaccounting disclosure of information case studies,and in view of the problems putsforward some countermeasures for perfecting the coal enterprise environmentalresponsibility accounting disclosure of informations. This text is divided into sixchapters.The first chapter elaborated the selected topic background, researchsignificance and value, domestic and foreign research dynamic and reviewed, theresearch framework and research methods;The second chapter reviewed the theory ofsustainable development, stakeholder theory., the circulation economic theory, and thetheory of environmental public participation;The third chapter introduces the goal,principle, content and way of corporate environmental responsibility accountinginformation disclosure;The fourth chapter introduces the main content and theperformance of coal enterprise environment responsibility based on the Shanxi listed coal companies,carried on the system analysis and evaluation of Shanxi coal enterprisesenvironmental responsibility accounting information disclosure based on the samplesand data;The fifth chapter put forward the perfect corresponding countermeasures ofcoal enterprise environmental responsibility accounting information disclosureaccording to the problems;Finally formed the basic conclusion of coal enterpriseenvironmental responsibility accounting information disclosure.This article’s main research conclusions are as follows:Firstly, Shanxi coalenterprises environmental responsibility accounting information disclosure status quo isnot ideal;Secondly, the environment responsibility accounting disclosure informationscan promote the coal enterprise walk green, intensive and sustainable developmentroad;Thirdly, the coal enterprise can analyse,evaluate and establish countermeasureswith the aid of environmental responsibility accounting information disclosuresystem.Through the study of shanxi coal enterprises environmental responsibilityaccounting control, the innovation of this study lies in two aspects: Firstly, the authorbuild the environmental responsibility accounting information disclosure system bycombining the environmental responsibility and accounting disclosuretheory;Secondly,based on the case study of shanxi coal companies,analysis theiraccounting report one by one, find out the problems and the insufficiency existing inthe environmental responsibility accounting information disclosure,puts forward theimprovement of the corresponding countermeasures.