Research On Environmental Accounting Information Disclosure Of Listed Companies Of Chinese Petrochemical Industry

With the frequent outbreak of global environmental pollution problems,sustainable development strategy has gradually in-depth corporate strategy.Enterprises as economic and social entities,economic development in the short term is difficult to get rid of the dependence on resources and environment.A good natural environment is the premise of its normal business.The development of enterprises is also facing the conservation of resources,environmental protection,energy conservation and management innovation.Therefore,enterprises need to take the responsibility to protect the environment to save resources.The disclosure of environmental accounting information is a starting point for enterprises to bear environmental responsibility.It can play a role that enterprises can pay more attention to the impact on the environment during the operation.In addition,the disclosure of environmental accounting information can also transfer the environment-related situation in a timely manner to the public and other stakeholders,so as to strengthen the public and other stakeholders on corporate environmental activities.The petrochemical industry belongs to the heavy pollution industry of compulsory disclosure of environmental accounting information.Chinese laws and regulations pay more and more attention to regulate the disclosure of environmental accounting information in heavy polluting industries,however,the petrochemical industry environmental accounting information disclosure still exists many problems to be resolved,such as the disclosure of environmental accounting information is not perfect,the lack of reliability and comparability,information disclosure is more dispersed and so on.Therefore,this paper will investigate the status quo of environmental accounting information disclosure in China's petrochemical industry,analyze the existing problems and causes of environmental accounting information disclosure,and finally propose solutions to improve the environmental accounting information disclosure of China's petrochemical industry.This paper first describes the research background and research significance of the topic,the research status at home and abroad to review.Secondly,this paper expounds the concept of environmental accounting and the theory of principal-agent,the theory of stakeholders,the theory of sustainable development and the usefulness of decision-making.Secondly,this paper analyzes the existing laws and regulations related to the disclosure of environmental accounting information,analyzes and summarizes the existing problems of environmental accounting information disclosure in China's petrochemical enterprises and puts forward specific suggestions for improvement.Finally,this paper analyzes the environmental accounting information disclosed by S Company in 2015,summarizes the existing problems of environmental accounting information disclosure of S Company,and put forward specific suggestions to improve the environmental accounting information disclosure of S Company.