Research On Economic Consequences Of Social Responsibility Accounting Information Disclosure In Thermal Power Industry

In today’s rapid economic development, environmental issues become increasingly prominent. In many regions of consecutive years of extreme weather conditions, fog and haze severely affecting people’s normal work and life and health. These have a direct relationship with the high pollution industry energy consumption and emissions. As of the end of August2014, the National6000kilowatts and above1.26billion kilowatts installed capacity of power plants, of which883million kilowatts of thermal power, indicating that thermal power industry as China’s economic development still plays an important role. However, the thermal power industry, environmental pollution can not be ignored. In order to effectively control the thermal power industry, environmental pollution, the need to improve the industry’s environmental accounting information disclosure level.Through our sustainability report has been disclosed thermal power enterprises in the sampling and analysis, as well as thermal power enterprise data disclosed in the financial statements and the sustainable development of the report, the contents of the environmental accounting information disclosure forms, patterns were investigated, and relevant statistical data, the integrated use of comparative analysis, inductive analysis and case analysis method for thermal power industry, environmental accounting information disclosure issues were studied. Through analysis of thermal power industry, environmental accounting information disclosure compared with the previous year despite an improvement, but there are still many issues to be resolved, such as:business managers of environmental accounting information disclosure low attention, corporate environmental accounting information disclosure form not standardized, corporate environmental accounting information disclosure is incomplete and so on. In this paper, the causes of these problems are analyzed that the reason there are three aspects, namely:the lack of environmental awareness and corporate management, environmental accounting information disclosure of relevant laws and regulations are not perfect and environmental accounting disclosure letter of evaluation criteria uncertain. Finally, according to the current development of thermal power industry, combined with China’s national conditions put forward countermeasures and suggestions. Emphasize long-term economic benefits of environmental accounting information disclosure brings to encourage enterprises to take the initiative for environmental accounting information disclosure; establish and improve the environmental accounting information disclosure of relevant laws and regulations, to establish uniform standards for the disclosure of environmental accounting information disclosure; then proposed preparation of a separate environmental report, a unified thermal power industry environmental accounting information disclosure mode, and try to establish a relationship independent environmental reports and corporate annual reports, thereby making corporate information disclosure as a whole, to disclose more centralized location features.Is our hope that by studying the thermal power industry, environmental accounting information disclosure model is more complete, and promote the development of green power generation industry.