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Lanhuakechuang Environmental Accounting Information Disclosure Optimization Strategy Research

Posted on:2017-03-17Degree:MasterType:Thesis
Country:ChinaCandidate:Z M WangFull Text:PDF
GTID:2309330488962822Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of society and economy, the environment has become a key factor in the sustainable development of human society, environmental issues are receiving more and more attention. On the road to sustainable development, how to pursuit "gold and silver mines," the while to protect" green hills and clean waters "has become a worldwide problem that we have to think about. In recent years, China’s emphasis on the continuous improvement of environmental protection, the State Environmental Protection Department of the General Office of the heavy polluting industries made a clear division increased its efforts to control the heavy polluting industries. The coal industry as one of the heavy polluting industries, coupled with recent years increasingly grim haze problem are closely linked, and therefore the study of environmental work related to the coal industry, is also increasing year by year. Lanhuakechuang as an important component of coal industry, while operating chemical production, typical of heavy pollution in high-risk industries, therefore its environmental accounting information disclosure is particularly noteworthy.In this paper, by drawing on the theory of literature, established environmental accounting information disclosure evaluation system, and select a number of environmental factors related to accounting information disclosure, as a basis for content analysis and comparative analysis of the status of environmental accounting information disclosure of Lanhuakechuang, to explore the problems causes of Lanhuakechuang in environmental accounting information disclosure and finally find out optimization strategy from five aspects (disclosure basis, disclosure content, disclosure forms, information disclosure quality control and internal construction) proposed for environmental accounting information disclosure of Lanhuakechuang.This paper takes Lanhuakechuang as an example, to explore its information disclosure status and to optimize it, which not only helps Lanhuakechuang to improve its own environmental accounting information disclosure system, but also can play a demonstration effect, to the coal industry enterprises’environment accounting information disclosure practices for reference.
Keywords/Search Tags:Lanhuakechuang, environment accounting, information disclosure, optimization
PDF Full Text Request
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