Research On The Disclosure Of Environmental Accounting Information Of CNPC

Since the winter of 2015,medium to heavy fog shrouded in various parts of China continuously,a serious threat to people's health property safety.Therefore,the social from all walks of life increasingly aware of the dangers of environmental pollution.In today's society to solve environmental problems is imminent,environmental protection is of great urgency,the modern enterprise in the production and business operation activities will inevitably produce environmental problems,including rule for economic development,seek a bigger profit of the enterprise,ignoring its production and business operation activities on the ecological environment caused by the bad influence of major environmental pollution accident.Therefore,the enterprise in the environmental protection must bear unshirkable responsibility.Under this background,the environmental accounting information disclosure has been subjected to more and more attention from all walks of life gradually,has become the important measure of corporate environmental responsibility.However,the development of China's environmental accounting information disclosure late,have not set up corresponding laws and regulations and environmental accounting standards system,caused some companies to disclose problems.The petrochemical industry is a pillar industry in China,and it is also a heavy polluting industry in China.As a leading enterprise in China's oil and gas industry,PetroChina is representative of its research on environmental accounting information disclosure.This paper using the method of consulting literature materials,to the environmental accounting information disclosure of related information collecting,organizing,and in this paper introduces some domestic and foreign scholars on the environment accounting information disclosure motivation,methods and contents of the research situation and its related concepts,at the same time,based on the theory of sustainable development,social responsibility theory and the theory of asymmetric information in the case study of PetroChina,using statistical analysis method,with the aid of PetroChina in the prospectus and 2006 to 2015,2007 annual report,the social responsibility report,the sustainable development report,healthy and safe environment report,and in 2014,2015,the environmental protection related to environmental accounting information in the report,the analysis of PetroChina way of environment in the disclosure of accounting information,channels,and the present situation of the content,discovery of PetroChina in the process of disclosure of information disclosure content is not comprehensive and scattered distribution,lack of practicability and comparability,define hard times,the disclosure of environmental accounting information lack of objectivity of the problem,and these problems are caused by the enterprise profitability is not stable in recent years,lack of professional talents,environmental accounting information disclosure work assignment does not reach the designated position,as well as relevant laws and regulations and environmental accounting standards is not sound,the lack of government supervision,the lack of a third party due to the special audit.So in this paper on the basis of this puts forward perfect PetroChina bulletin content,clear PetroChina related department of environmental protection of the disclosure duty,perfecting laws and regulations and formulate environmental accounting standards,strengthen internal supervision and establish external supervision,cultivating talents and carry out environmental accounting environment accounting information audit suggestion,in order to our other petrochemical enterprises in implementing environmental accounting information disclosure work can provide the correct way of thinking,to help the better development of China's petrochemical industry toward "green".