Research On Environmental Accounting Information Disclosure Problem And Improvement Of A Company

With the continuous development of the economy,people's quality of life requirements are also rising.In recent years,the economic development and environmental problems of the reality of the increasingly obvious contradictions,enterprises as environmental issues of the parties,the obligation to the public environmental information disclosure.However,the development of environmental accounting in China is relatively slow,its information disclosure far behind the developed countries,and there are still many problems,need to gradually improve.As a pillar industry of China's national economy,the steel industry plays an important role in the process of industrial modernization in China.However,in bringing economic development,it also caused significant environmental pollution.As a high pollution,high energy consumption and high emissions of the "three high" industry,environmental pollution should bear most of the responsibility.Therefore,the study of environmental accounting information disclosure in the steel industry has certain practical significance and guiding significance.Based on the above,this paper discusses the development of environmental accounting in China,and analyzes the problems embodied in the environmental information disclosure in order to reflect the environmental accounting information disclosure of China's steel industry And finally put forward suggestions for improvement in response to these issues.The study found that A company have some problems such as the model of disclosure uncertain,basic information unclear,the index uncertain,which reflects a certain level In a part of the listed companies in the environmental accounting needs to be strengthened and improved.From the micro perspective,the company's internal managers for environmental accounting information does not attach importance to the internal management of construction and development is not enough attention.The company's internal financial staff professional needs to be improved,and do not want to increase the burden.From the macro point of view,the corresponding government management agencies are not strict and standardized.After the investigation and study,the following conclusions are drawn:to improve the disclosure of environmental accounting information,whether it is polluting industries such as steel and other non-listed enterprises have a positive significance,A company exposed in the disclosure of the problem is the existence of other iron and steel enterprises,Listed companies to improve their own environmental accounting information disclosure at the same time with the Ministry of Finance,environmental protection departments and the Commission to jointly improve the external disclosure environment.