Research Of Coal Industry Enviroment Accounting Information Disclosed

Environmental accounting, also known as the green accounting, is in accordance with the relevant laws and regulations and in the currency as the main unit of measurement for recording, measuring the environmental pollution, environmental development, the prevention and control of environmental cost, at the same time maintenance and development of the formation of the benefits to the environment reasonable measurement and report, thus the comprehensive assessment of environmental performance and environmental activities on enterprise financial results of the impact of an emerging discipline.This paper detailed compares the Chinese and foreign environmental accounting information disclosure system, find the shortcomings of China's environmental accounting information disclosure. After the selection of xi shan coal and electricity, for example, the xi shan coal and electricity nearly four years statistical comparison in detail the situation of the environmental accounting information disclosure, according to the xi shan coal and electricity in the change of the environmental accounting information disclosure, found that there are four problems: 1. The form choose freely, not mandatory. 2. Disclosure content too much words, the brief. 3. Do not have independent environmental accounting report. 4 does not have the special audit that environmental accounting information disclosure. Based on the four aspects of the problem put forward some Suggestions, first to strengthen the national legislation and perfect the relevant laws and regulations. The second is to strengthen the consciousness of environmental protection of enterprise, the enterprise closely linked to the environmental protection consciousness and its own development. Again, it is suggested that a rating system for the current situation of the enterprise environment accounting information disclosure, is conducive to the public disclosure of intuitive judgment corporations. Finally, is to increase the third party audit for the validity of the enterprise environment accounting disclosure.Above is in order to promote the coal industry to the advice given by the environmental accounting information disclosure work, hope to be able to improve the state of advanced coal industry environmental accounting information disclosure.