China Aluminum Group Environmental Accounting Information Disclosure Study

China's rapid development of market economy in the past 20 years has also led to the rapid growth of enterprises,but it has ignored whether corporate behavior will pollute the environment.The occurrence of many pollution incidents has damaged the living environment of the public and caused great losses to the country.According to statistics,the existing environmental problems in China are mainly caused by the pollutants produced in the production process of large enterprises in China.In 2017,China will take the electrolytic aluminum industry as the main target of pollution enterprises,and increase the reduction of production capacity.According to the disclosure guide implemented in 2010,the electrolytic aluminum industry is a heavy pollution industry,which requires enterprises to prepare social responsibility reports and disclose their environmental behaviors and information.According to statistics,the number of enterprises that compile social responsibility reports to disclose environmental information accounts for about one-fifth of the total number of enterprises,and the contents of the reports are inconsistent.On the one hand,enterprise information searchers want to disclose more detailed environmental information;on the other hand,enterprises have problems such as inconsistent information disclosure location and incomplete content.So the electrolytic aluminium industry of environment accounting information disclosed the question looms,for the Chinese aluminium group,provide basis for the construction of environmental accounting information disclosure system,the electrolytic aluminium industry of significance of reference to the other enterprise information disclosure.This paper mainly adopts the methods of literature research,statistical analysis and case analysis.First of all,review of domestic and foreign scholars research on environmental accounting information disclosure documents,define the environmental accounting,environmental accounting information,and the concept of environmental accounting information disclosure,introduced in this paper,the theoretical basis,including stakeholder theory,social responsibility theory,asymmetric information theory and the theory of sustainable development.Then,taking chinalco as the sample object,it is divided into seven chapters,focusing on the analysis of current situation,problems and causes,evaluation analysis and countermeasures and Suggestions.Present situation analysis from the perspective of qualitative analysis,first introduced the basic situation of China aluminum group,in 2007-2016 annual report and social responsibility report as the research object,through three aspects to explore the disclosure of enterprise,including the disclosure forms,methods and contents.In the part of problem analysis and cause analysis,the causes of problems are analyzed according to the problems disclosed by enterprises at the present stage.Disclosure level evaluation analysis from the perspective of quantitative analysis,the selected project indicators,building environmental accounting disclosure of information disclosure system,calculates the disclosure index level increased year by year,the disclosure level of chinalco's upper level,provide theoretical basis for countermeasures and Suggestions.Finally,according to the research conclusion in this paper,the current situation of environmental accounting information disclosure of China aluminum group and problems,put forward the following policy Suggestions,including constructing suitable for China aluminum group of environmental accounting information disclosure system,perfect our country the construction of relevant laws and regulations of environmental protection,set up professional environmental accounting personnel,preparation of environmental reports and increase environmental awareness to make the social public widely involved in the environmental protection.