Research On Innovation Of Environmental Accounting Information Disclosure Reporting Model In China's Non-ferrous Metallurgical Industry

In recent years,environmental pollution,climate disasters and other environment issues are commonplace,and environmental protection issues have received increasing attention from every aspects of society.As one of the leading industries in China at present,the non-ferrous metallurgy industry plays a decisive role in China's economic construction and development,but it is also a highly polluting industry,which has caused great harm to China's ecological environment pollution and environmental degradation.At present,there are still many shortcomings in the theory and practice of environmental accounting information measurement and disclosure in China.It is difficult to clearly reflect the true operating costs and performance of non-ferrous metallurgical enterprises from the form and content of the bill the enterprises provide.Therefore,it is of great significance to strengthen the research on environmental accounting information disclosure in the non-ferrous metallurgical industry and scientifically improve its measurement and information reporting system.This paper takes 26 listed companies of non-ferrous metallurgy in Shanghai and Shenzhen as research objects,and studies environmental accounting information of non-ferrous metallurgical industry according to the status quo and problem analysis,concept definition and theoretical analysis,environmental accounting information disclosure content system research and suggestions.Disclosure of relevant issues in the disclosure and exploration and resolution.First of all,as a theoretical basis and prelude,this paper sorts out the theoretical basis of environmental accounting information disclosure,summarizes the relevant concepts,and deeply analyzes the necessity and feasibility of improving environmental accounting information disclosure.Secondly,from the disclosure target and information quality In terms of requirements,basic contents and disclosure methods,the content system of environmental accounting information disclosure in non-ferrous metallurgical industry was analyzed and studied,and preliminary solutions were proposed.Then,using statistical analysis methods,from the perspective of disclosure form and content The status of environmental accounting information disclosure of 26 listed companies in the non-ferrous metallurgical industry in Shanghai and Shenzhen,analyzing its existing problems,such as complicated disclosure,insufficient disclosure,selective disclosure,lack of initiative,poor quality,lack of supervision And accountability and other issues;Finally,in view of the existing problems,combined with the experience of the predecessors and the research of this article,from the theoretical,practical,regulatory and internal management of the four levels of targeted solutions.It mainly includes the model of the main report plus schedule for reading according to the different usage needs of investors,introducing professional environmental audit,setting up a special environmental control group within the enterprise and incorporating environmental performance into the enterprise performance appraisal.This paper hopes to continuously improve the disclosure of environmental accounting information in the non-ferrous metallurgical industry by promoting the jade,promote the scientific measurement of the environmental cost of the non-ferrous metallurgical industry,make its disclosure more abundant and clearly,and the disclosure form is more standardized and unified,and further improve the quality of environmental accounting information disclosure.Supervise enterprises to assume environmental responsibilities and achieve sustainable socio-economic and ecological development.