Research On The Environment Accounting Information Disclosure Quality Of China National Coal Group Corp

Since the 21 st century,with the continuous development of economy and the rapid accumulation of human material wealth,the environmental problems are becoming more and more serious.With the frequent occurrence of pollution incidents,people from all walks of life have gradually realized the importance of environmental protection to the sustainable development of society and economy.In 2015,former CCTV host Chai Jing’s filmed environmental documentary,‘under the Dome’.By exposing the serious environmental problems facing China to the public at present,the alarm bell of environmental pollution has been sounded for us,and the social public has further raised the level of concern for the environment.In recent years,the government of our country has continuously strengthened the supervision of environmental supervision,issued related environmental protection laws,regulations and policies,and further standardized the discharge and treatment of pollutants in heavily polluted enterprises.In order to realize the sustainable development of high pollution enterprises in our country,we must put environmental protection in the first place in the process of production and operation,persist in carrying out relevant environmental protection laws and regulations,disclose high quality environmental accounting information,and take the green development road.China is a big coal country in the world,and the coal industry is listed as one of the 16 heavily polluted industries by the Ministry of Environmental Protection,which has the characteristics of "high energy consumption and high pollution".The serious impact on the environment in the process of production and operation of coal enterprises is self-evident,which also leads to the concern of the research on environmental accounting.China national coal group corp.is a key state-owned enterprise and a leading enterprise in coal industry.However,the public has a lot of complaints about the environmental pollution events that have taken place in recent years.Based on the previous researches,this paper makes a statistical analysis of the environmental accounting information disclosed in the annual report and the social responsibility report,and uses the content analysis method.The quality evaluation system of environmental accounting information disclosure is established,and the quality of environmental accounting information disclosure is evaluated from three aspects: quantification,significance and comparability.On this basis,the problems existing in the disclosure of environmental accounting information in China national coal group corp.are further analyzed.It is found that there are some problems in the disclosure of environmental accounting information,such as low quality of environmental accounting information,incomplete information,overall non-standard and time lag,etc.These problems are closely related to the internal and external factors.In view of its problems and influencing factors,this paper holds that the government should formulate relevant laws and regulations to promote the research and formulation of environmental accounting standards,and enterprises should enhance their awareness of environmental protection,optimize their ownership structure,and improve their profitability.The public should strengthen supervision and actively promote the third party audit in order to improve the quality of environmental accounting information disclosure.Taking China national coal group corp.as an example,this paper makes use of literature analysis,case analysis,comparative analysis and so on to explore the present situation of environmental accounting information disclosure and to evaluate and analyze it.At the same time,it also draws lessons from the experience of some developed countries in environmental accounting information.This paper provides some suggestions for improving the governance of environmental accounting information disclosure and hopes to provide some references for other enterprises in coal industry or other heavily polluted enterprises to disclose environmental accounting information.The innovation of this paper lies in scoring the quality of environmental accounting information disclosure by year,and taking the average of the overall disclosure situation,the evaluation result is more objective;Based on the relevant literature,laws and regulations,and the current situation of enterprise disclosure,this paper puts forward that enterprises should disclose environmental accounting information by way of supplementary reports,and introduce the concept of environmental accounting into the financial statements of heavily polluted enterprises.