Research On Environmental Accounting Information Disclosure Of China Coal Energy Corporation

Coal is an important one-time energy source in China.However,the extensive production methods of coal enterprises cause pollution of land resources and groundwater resources.When the living environment is seriously threatened,the country puts forward strategies such as green economy,low-carbon economy and sustainable development.The subject of environmental accounting has also received increasing attention.Environmental accounting information has the effect of confirming the impact of corporate environmental activities on production and management.Enterprises can accurately measure environmental activities through their disclosure.Coupled with the coal industry as one of the country's focus on heavy pollution industries,it has its own uniqueness.Therefore,the issue of environmental accounting information disclosure has gradually become the focus of the coal industry.In order to realize the“green management” of coal companies,the disclosure of environmental accounting information needs urgent research and solution.China Coal Energy Corporation,as an old pillar enterprise in the coal industry,only briefly explained several environmental related accounting information from the initial public offering of A shares,and officially announced the establishment of an environmental protection committee.There are still problems in the disclosure of environmental accounting information.This paper mainly adopts the normative analysis method and the literature retrieval method,collects and collates domestic and foreign experts and scholars' research results and related theoretical knowledge of environmental accounting information disclosure,provides theoretical support for specific analysis of cases;in addition,a case analysis method is used to understand Coal energy company's corporate profile,financial overview,and disclosure of environmental accounting information;using statistical analysis method,analyzing the relevant data of China Coal Energy from 2013 to 2017,and comparing with the disclosure of coal industry,found that China Coal Energy There are common problems in the industry,there is a problem of disclosure of content tendencies,forms of disclosure are not uniform,and there is no independent statement that reflects the relationship between environmental cost performance;use induction summarization method,put forward internal and external two aspects of feasible and reasonablesuggestions for the problems found Internally,companies are required to be aware of the importance of environmental accounting information disclosure in terms of ideology and actions.The external part is to expect the country to formulate relevant rules and regulations so that enterprises can have laws to follow.Finally,a summary of the research conducted in the previous section is made.It is hoped that China Coal Energy will be able to guide the environmental accounting information disclosure behavior and provide a operative suggestion for improving the disclosure of China Coal Energy Environmental Accounting Information.