Research On Environmental Accounting Information Disclosure Of P Steel Enterprise And Its Improvement

With the development concept of "green mountains are golden mountains and silver mountains" put forward in the report of the 19 th National Congress of China,people begin to pay more and more attention to the environmental problems in China.Due to the restriction of national environmental protection laws and policies and the supervision of the public,some high-polluting enterprises in China began to actively implement environmental protection measures such as "energy saving and emission reduction","green production" and "clean production".In this context,experts at home and abroad continue to enrich the theory of environmental accounting,making the disclosure of environmental accounting information of enterprises gradually appear in the public horizon.However,the study of environmental accounting disclosure in China started relatively late than that in foreign countries,and there is no perfect disclosure system of environmental accounting information in China,and the restrictions of relevant laws and regulations are insufficient,so there are still some problems in the process of enterprise disclosure.At the same time,the iron and steel industry is the pillar of our national economy and one of the heavy pollution industries.Therefore,the disclosure of environmental accounting information is of great significance to the iron and steel industry.As the leading enterprise of vanadium and titanium production in China,P iron and steel enterprises have some problems in environmental accounting information disclosure which need to be improved urgently.Therefore,it has both theoretical value and practical significance to conduct in-depth research on environmental accounting information disclosure in P iron and steel enterprises.The structure of this study is as follows: Firstly,starting from the research background,this paper clarifies the purpose and significance of this study,reviews the relevant literature at home and abroad,and determines the research ideas and methods;Secondly,it defines the core concepts of environmental accounting information and environmental accounting information disclosure,and introduces relevant theories;Thirdly,it analyses the disclosure of environmental accounting information in P iron and steel enterprises.It points out that there are some problems in P iron and steel enterprises,such as insufficient voluntariness of disclosure motivation,lack of substantive mode and low quality of disclosure content,which need to be improved urgently,and analyses the relevant reasons.Finally,the motivation,mode and content of environmental accounting information disclosure in P iron and steel enterprises are improved as a whole and the effect is predicted.On this basis,relevant safeguard measures are put forward,including improving the influencing factors and further improving the disclosure system,and relevant management suggestions are put forward.Based on the above theories and case studies,the conclusions of this study are as follows:(1)There are some problems in the disclosure of environmental accounting information in P iron and steel enterprises,such as insufficient voluntary motivation,lack of substantive model,low quality of content and lack of reliability of disclosure information,which need to be improved urgently.(2)This study improves the motivation,mode,content and influencing factors of environmental accounting information disclosure of P iron and steel enterprises,and improves the environmental accounting information disclosure system of P iron and steel enterprises by increasing voluntary information disclosure and adopting supplementary reporting model.(3)This study puts forward suggestions and corresponding safeguards for improving the disclosure system of environmental accounting information in P steel enterprises.It not only improves the disclosure of environmental accounting information in P steel enterprises,but also provides relevant countermeasures for other enterprises in China's iron and steel industry.