Problems And Countermeasures Of Environmental Accounting Information Disclosure In Chinese Coal Listed Companies

As the largest developing country in the world, China attract worldwide attention in economic development, but at the same time economic development has caused serious environmental problems in recent years. People suffering from the pollution of the environment,the country should enforce the environmental management efforts. As an important influence on the environment,the enterprise, especially the heavy pollution enterprises, they concerned about the economic benefits but also should bear the corresponding social responsibilities.China is the largest coal producing country in the world and have the rich resource of coal, as the pillar industry in China, the coal industry is one of the sixteen heavily polluting industries as the environmental protection departments identified, the environment problem has become the biggest barrier in development. Coal in the exploitation and transportation process with noise and dust, result the subsidence of the ground, and the leak of underground water. All of them caused a serious impact on the ecological environment. To implement green business practices the coal enterprises should practice the environmental objectives,intensify the environmental protection, also has the obligation of the disclosure in environmental accounting information to the stakeholders, that could urge enterprises to insist on green production,the environmental information be transparent, on the other hand it also improve our environmental accounting theory unceasingly in the in practice, the meaning is significant.In this paper, the study of the environmental accounting information disclosure is placed in one of the heavily polluting industries- coal industry, to analyze the current situation of our country by coal companies environmental accounting information disclosure, through the advanced experiences of foreign and analysis the reasons get the corresponding countermeasures.This article is divided into four sections. At first it describes the background and purposes of the research, the research status of domestic and foreign scholars in related fields and research methods.The second part describes the basic concepts of environmental accounting and and the basic theory of environmental accounting information disclosure. Then, the environmental accounting information of 41 coal listed companies in China Stock Exchange are input to statistical analysis and discuss the problems of environmental disclosure. Finally we analyze the reasons of the existing problems, and put forward practical suggestions for improvement such as establish environmental accounting information disclosure system of coal enterprises, strengthen practice ability and improve corporate social responsibility consciousness.