Research On The Problems And Countermeasures Of B Enterprise Environmental Accounting Information Disclosure

In January 1,2015,known as "the most serious in history" new environmental protection law formally implemented,in addition to the use of "security detention,criminal responsibility","daily penalty,no cap" and other means to punish environmental violations,also provides for sewage disposal units must disclose their environmental information.Enterprise is not only the main creator of social wealth,the natural environment is the main destroyer.How to balance economic development and environmental issues,and take the road of sustainable development is very important.The iron and steel industry as a pillar industry of China's national economy,is also one of the heavy polluting industries to destroy the environment,with high resource consumption,low utilization,waste emissions and other issues.Therefore,China has also developed the "iron and steel sintering,pellet industry air pollutant emission standards"(GB28662-2012)to limit emissions of iron and steel enterprises.At present,iron and steel enterprise's disclosure is more and more concerned by stakeholders,and the disclosure content and method are not uniform.Most scholars study it in the whole iron and steel industry,and the countermeasures and suggestions of the large sample is not strong.On the basis of relevant theories,this paper selects B enterprise to carry on the thorough analysis,starting from the production process and technical characteristics,combined with the relevant rules and norms of combing,using the design content of environmental accounting information,in two aspects of significant and quantitative evaluation index analysis method,also distinguish between voluntary information environment and mandatory information disclosure,find out the main cause,try to make quantitative research on the motivation,efforts from the accounting system,voluntary disclosure mode,internal supervision,four aspects to find their own implementation path.The main conclusions of this study are as follows.First of all,the study is very importance and necessity.Secondly,using the content analysis method,this paper constructs a comprehensive evaluation index system of information disclosure,which can directly reflect the situation of the disclosure of the enterprise,and make a quantitative analysis of the disclosure motivation.Finally,the separate accounting and reporting model can be more centralized,comprehensive,and clearly reflect the situation of B enterprises,is the future direction,but at this stage the implementation of resistance.Generally speaking,it is a feasible mode to embed the accounting and reporting model in the enterprise.