Research On Company S Environmental Accounting Information Disclosure

In today’s,with the accelerated pace of social development,industry too pursuit of growth economic benefit,environmental problems began to highlight,has become the focus of global attention,the whole society for environmental protection more and more emphasis in 13th Five-Year planning green coordinated and sustainable development,the green is a stick,that is to keep.Based on this background,the role of environmental accounting began to appear,and the environmental accounting information disclosure is imperative.At present,the research of environmental accounting in China is still in the process of exploring,and it is necessary to form a systematic and normative system.The petrochemical industry is the priority among priorities for environmental protection and pollution control,key enterprises have selected S company of the petrochemical industry to carry out the research,not only can optimize and perfect the environmental accounting information disclosure system of S company,also make disclosure of the demonstration and example for other enterprises in the industry.The related environmental accounting of sustainable development theory,asymmetric information theory,based on the economic externality theory as the theoretical basis of research,analysis,data analysis,case study by using the method of literature,the first is the introduction of S company and the petrochemical industry background,then the present situation of environmental accounting information disclosure of the company S analysis from the analysis of voluntary disclosure,content,mode three,S company is the main problem in the disclosure of voluntary disclosure is weak,the content is not comprehensive,environmental report mode is not perfect.Then it analyzes the causes of the problems,including the lack of awareness of environmental protection and disclosure,environmental legislation and disclosure system is not perfect and the third party supervision of information disclosure is not strict.Based on the above research,the environmental accounting information disclosure system of S company has been optimized.This system includes adhering to the concept of sustainable development,to safeguard the interests of stakeholders,adhere to the principle of full disclosure,mandatory and voluntary principle,the combination of qualitative and quantitative principles,in terms of content,to be divided into financial performance and environmental protection,environmental accounting policy three.In the model to be described and can be accounted for accounting disclosure,improve the environmental report model.Finally,through actively developing S’s disclosure and improve S company’s disclosure qualities two directions to improve the disclosure behavior of S company,to provide help for the S system to standardize the company’s disclosure,in order to improve the effectiveness of the disclosure of the petrochemical industry.