Research On Environmental Accounting Information Disclosure Of Coal Enterprises

With the rapid development of economy in China,the environment problem has been increasingly noticeable.China has begun to focus on environmental issues,promulgated many policies,and put forward higher requirements especially for corporate environmental accounting information disclosure.As a kind of effective way to deal with the environmental problems,environmental accounting information disclosure,on the one hand,can realize the state and social supervision over the environmental pollution of the enterprises;on the other hand,it can reflect the situation of the environment governance of the enterprises.Coal is the main part of China’s energy consumption structure while the coal industry belongs to China’s highly polluted industry.The production and operation of the coal enterprises will cause a lot of pollution to the environment.Therefore,the research on environmental accounting information disclosure in coal companies is particularly important for the environmental governance of our country.This paper carries out the analysis of the environmental accounting information disclosure on the basis of relevant theoretical research and takes samples of the 23 listed companies of the coal industry in 2016.First of all,it analyzes the environmental accounting information disclosed by the sample enterprise prospectus,the released annual report from 2014 to 2016 and the social responsibility report from two aspects of disclosure ways and disclosure contents and finds out the existing problems in environmental accounting information disclosure of the coal enterprises;Second,it puts forward the idea of the environmental accounting information disclosure system for such problems and studies the general financial environmental accounting information disclosure.Based on the viewpoint of the maximum environmental carrying capacity,it establishes the model of environmental accounting by the introduction of the concept of environmental profit and loss and improves and perfects the environment of the traditional environmental accounting system so as to design the environmental accounting statements;Finally,the environmental accounting statements are verified and analyzed in combination with the specific cases in order to put forward the safeguard measures for better application of the environmental accounting statements.