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Study From Hengfeng Paper Co. Ltd. Environmental Accounting Information Disclosure

Posted on:2017-11-21Degree:MasterType:Thesis
Country:ChinaCandidate:Z YuFull Text:PDF
GTID:2349330485981867Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the new normal economy build an ecological civilization is also showing the characteristics of the times and in the continuous development among environmental protection are increasingly vocal. The state has adopted corresponding policies on three high enterprise remediation and reducing the consumption of resources-based industries to support efforts aimed at actively promoting environmental polluting enterprises restructuring and upgrading. State is no longer seen only the pursuit of economic efficiency gradually the focus shifted more to environmental protection in this context environmental accounting information disclosure of companies continue to get attention which also put forward higher requirements for the enterprise companies should be added to the green production protecting the environment among the team and achieve economic development in the next state of preservation of the environment. Some of our problems started late compared with other countries it has not yet formed a professional rigorous theoretical system lack of institutional aspects leading to obstruction at listed companies to disclose environmental accounting information at the time of disclosure is also prone to Environmental Accounting Research Establish professional environmental accounting information disclosure system is the urgent need to address the problem.H Paper Co. Ltd. to use as an example the case study literature study and combine quantitative and qualitative research methods to make a general overview of its status of environmental accounting information disclosure and disclosure and related patterns were analyzed to find the disclosure of environmental accounting information problems for the problem to carry out professional analysis the relevant disclosure system for reconstruction. Finally to improve environmental countermeasure H Paper accounting information. Although only in a listed company as the research object but the conclusions drawn in the financial statements and schedule mode supplementary environmental accounting and reporting model independent environmental accounting reporting model of the three environmental accounting information disclosure of the new model can be applied to all contaminated enterprise according to their characteristics to help them choose their own applicable environmental accounting information disclosure model.Some moderate pollution treatment is relatively simple enterprise size businesses do not have to be in a separate environmental report that an option to reduce the cost of environmental disclosure but can also be its effective environmental information disclosure; and some other large-scale relatively pollution treatment complex business environment can be selected independent accounting reporting model to broaden the scope of environmental accounting information disclosure to enable stakeholders to understand the future development trend of enterprises to actively fulfill social responsibility and enterprise on the other hand also increased the company's own social identity degree and favorable long-term development. Therefore research on environmental disclosure issues not only for enterprises and society has a very important and positive significance.
Keywords/Search Tags:Environmental accounting, Information disclosure, Paper industry, Lists companies
PDF Full Text Request
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