Research On Environment Accounting Information Disclosed Of Listed Petrochemical Industry Companies

Petrochemical industry is listed by the National Environment Protection Agency as the heavy pollution industry. It is characterized by high energy consumption and high emission belonging to the nation’s key regulatory industry. As an important part of social economy, listed companies of petrochemical industry assume the compelling obligation of keeping ecological balance and preserving the ecological environment while enjoy the rights of using natural resources. Environmental accounting information disclosure is an important form for listed companies of petrochemical industry to assume environmental protection responsibility. By disclosing the environmental accounting information, listed companies of petrochemical industry can effectively restrict the destruction of the environment. Due to poor initiative of listed companies of petrochemical industry, the effectiveness of environmental accounting information disclosure is seriously affected. It has important theoretical and realistic significance to improve the disclosure quality of the environmental accounting information of listed companies of petrochemical industry and maintain the sustainable development of environment by studying existing problems of environmental accounting information disclosure of listed companies of petrochemical industry.This paper studies related results of environmental accounting information disclosure of listed companies of petrochemical industry at home and abroad on the basis of which40listed companies of petrochemical industry are selected as objects of study. By analyzing2011-2013financial statement and report data of social responsibility of sample companies, the author summarizes main problems and reasons of environmental accounting information disclosure of listed companies of petrochemical industry for which the author suggests that government departments should speed up the formation of special laws, regulations and principles of environmental accounting information disclosure, accelerate the supervision of environmental accounting information disclosure and conduct vigorous propaganda of importance of environmental protection. Enterprises should establish environment accounting audit system while improving the internal governance. Third parties shall complete relevant suggestions of environmental accounting information disclosure of listed companies of petrochemical industry such as to improve the environmental audit quality of independent audit while developing environmental audit services of independent audit institution. On basis of above-mentioned suggestions, the system of environmental accounting information disclosure of listed companies of petrochemical industry should be constructed which are applied and verified into the environmental accounting information disclosure of WH Chemical Group Co., Ltd. It is expected to contribute to standardizing the environmental accounting information disclosure of listed companies of our country’s petrochemical industry.