Research On The Problems And Improvement Of Environmental Accounting Information Disclosure Of F Enterprise

As the main body of business in the market,enterprises inevitably consume a lot of natural resources in the process of production and trading,but also produce some environmental problems,which seriously damage the sustainable development of the country and society,and deepen the conflict between economic development and environmental protection.Therefore,environmental accounting emerges as the times require.It is not only a new economic tool for accounting environmental activities of enterprises,but also an important tool for urging enterprises to promote environmental protection.Environmental accounting information disclosure can effectively promote the environmental protection work to a new level and make the environmental activities of enterprises transparent,visual and objective.China's non-ferrous metal industry has been plagued by environmental problems such as high resource consumption and large pollution emissions.It is one of the main battlefields for the prevention and control of ecological environmental problems in China,and the disclosure of environmental accounting information of the industry has also attracted public attention and attention.For the listed enterprises in this industry,they shoulder the responsibility of environmental protection and public expectation,and urgently need to improve and perfect the disclosure of environmental accounting information,show the determination and efforts of energy conservation and emission reduction to the public.F enterprise was punished by the Environmental Protection Bureau and the CSRC in 2018 due to the problems of environmental accounting information disclosure.This has aroused the social hot discussion and the widespread concern of people from all walks of life.Based on the research of environmental accounting information disclosure results and related theories in China and other countries,this paper analyzes the disclosure status of non-ferrous metals industry,and then conducts a case study around F enterprise.Through consulting the annual report and internal control evaluation report of F enterprise from 2014 to 2018,this paper analyzes the form,content and integrity of environmental accounting information disclosure of F enterprise.It is found that there are problems in the mode,comprehensiveness,timeliness and independence of environmental accounting information disclosure of F enterprise.In view of these four kinds of problems,the author further analyzes the internal and external causes,and finds that the main causes of the disclosure problems of the enterprise are weak supervision,poor profitability,lack of enthusiasm and insufficient attention.Therefore,this paper puts forward suggestions to improve the disclosure of environmental accounting information of F enterprise from the perspective of enterprise,government and regulators.It is hoped that the research in this paper will help F enterprise to meet the needs of stakeholders when disclosing information about environmental accounting,improve the level of environmental accounting information disclosure,enrich the research of environmental accounting information disclosure in non-ferrous metal industry,and promote the improvement of environmental accounting disclosure standards or legal system in China.