Research On Environmental Accounting Information Disclosure In Coal Industry

In recent years,atmospheric pollution,climate anomalies and other environmental pollution have occurred frequently.The consequences of the extensive development model,which breaks the ecological balance at the expense of the cost,have gradually emerged.Faced with the threat of life and health,people began to reflect on the dilemma of economic development and environmental protection,and environmental protection has attracted more and more attention from all walks of life.As an integral part of the social economy,all walks of life should bear the corresponding social responsibility,especially in the highly polluting industries.The coal industry is the leading industry in our country at present.It plays an important role in the economic construction and development of our country,but it also brings irreparable harm to the ecological environment.The environmental accounting information disclosure,can realize the measurement of its environmental cost of the coal industry,operating performance evaluation of the enterprise real,and urge enterprises to assume responsibility,to promote the transformation and upgrading of the industry,to realize the sustainable development of the coal industry at the same time,to achieve social,economic and ecological sustainable development.At present,the environmental accounting information disclosure of China's coal industry there are still many shortcomings,need to deepen our understanding of the contents and forms of the theory and Practice Research on environmental accounting information disclosure,and constantly improve the environmental accounting information disclosure system.In this paper,the coal industry as the research object,according to the theoretical analysis,the definition and disclosure of environmental accounting information system research,analyzes the current situation and problems,proposed ideas,issues related to the study of the environmental accounting information disclosure of the existence of.Firstly,this paper defines the concept of research involves the theoretical basis of environmental accounting information disclosure reviews;secondly,this paper analyzes the necessity and feasibility analysis,information disclosure and quality requirements,the basic content,the six aspects of disclosure,in-depth analysis and discussion of the coal industry.The content of environmental accounting information disclosure system;and then,using the method of statistical analysis,the status quo of environmental accounting information disclosure from two angles of disclosure and content of 31 Listed Companies in the coal industry,it is found that there are complex forms of disclosure and disclosure content is not sufficient,the disclosure of information disclosure of poor quality has selectivity,lack of initiative,lack of supervision and accountability;finally,at present the problems of environmental accounting information disclosure based on the coal industry,this paper studies the content system of the disclosure,the On the four aspects of practice,supervision and internal management,this paper puts forward some suggestions.I hope through the research advancement of the coal industry to improve the environmental accounting information disclosure of the environmental accounting information disclosure of the content is more clear and rich,the form of the disclosure of more standardized and unified,to further improve the quality of environmental accounting information disclosure,and promote the healthy development of the coal industry.