Research On Environmental Accounting Information Disclosure In Coal Industry

In the 21 st century,China's economy is developing rapidly,but the contradiction between economic development and environmental protection is becoming more and more prominent.As one of the typical regional pillar industries,the coal energy industry has caused serious pollution to the ecological environment.On the one hand,during the 13 th five-year plan period,various coal and high-polluting and energy-intensive enterprises have put forward high standards and new requirements for the production and operation activities of industrial enterprises under the requirements of the country's comprehensive green and sustainable development.On the field,on the other hand,the development of construction and the system perfect,almost a decade or two years has been widespread concern from all walks of life domestic topic,related theory and the practice basis while more and more rich,but at present our country still lacks a sound domestic,follow the environmental accounting information disclosure system,because the reality of polluting,energy-intensive enterprise social responsibility,environmental accounting information disclosure,economic development and ecological environment protection,the conflicts of interest,such as enterprises and residents phenomenon,has existed and intensified;In recent years,the state has made clear instructions on the construction of green economy,environmental economy and green mountains,and issued relevant policies and regulations.Therefore,it is imperative to accelerate the disclosure of environmental accounting information for enterprises.From the perspective of the stable development of the enterprise itself,the systematic and comprehensive disclosure of environmental accounting information is beneficial to its own production and operation,transformation and transition or the establishment of a good corporate image.On the one hand,the disclosure of environmental accounting information enables managers to grasp the overall situation of the sustainable development of enterprises,and enables creditors to have a comprehensiveunderstanding of the situation of enterprises.Let the stakeholders and the public better supervise the enterprise,but also force the benign development of enterprises,assume corporate social responsibility.On the other hand,it also helps to build its own brand and make the development of the enterprise more long-term.The adoption of green innovation,continuous upgrading of equipment,innovation of production technology,so that enterprises keep pace with The Times,and even lead the development of the entire industry,finally play a boost to the development of the country,let China develop faster and stronger.This article chose Yunnan local enterprise environment accounting information disclosure and related system construction situation,with high energy consumption model of coal enterprise as the object,and the sustainable development of the environment accounting related theory,information asymmetry theory,combining and integrated use of literature analysis,mathematical statistics,the methods of case study,systematic analysis and research of cloud coal energy development environment and industry background,from the environmental accounting information disclosure motivation,content,analysis of model of the assessment in three aspects;Through the exploration of the company's previous and in recent years,development and transformation,internal governance still exposed some problems,such as weak awareness of environmental protection,the lack of initiative in the disclosure of environmental accounting information,a single mode of disclosure,disclosure of less content,and so on;In-depth analysis of the entire industry environment,the national system analysis of external factors,such as the environmental accounting information disclosure system is not sound,the local government has not issued the corresponding local laws and regulations,the third party supervision of the commission and the audit department is not strict,unreasonable.To this,the model of the foreign advanced experience from the actual situation in our country,combining with the perfecting of foreign laws and regulations,to find a method of legal system suitable to China's coal industry and the detailed rules for the implementation,the coal industry enterprises should adopt independent report combined with a supplementary report model,improve the environmental report model full disclosure of environmental accountinginformation;In addition,strengthen the enterprise environmental accounting information disclosure initiative;Strengthening the supervision of third party supervision departments;In order to enhance the attention of enterprises to environmental accounting information disclosure,we should increase the exposure of heavy polluting enterprises by social media.Through the mandatory and voluntary combination of the principle,for our country's high energy consumption industry to find a better perfect on the disclosure of environmental accounting information rules and regulations more standardized on the disclosure of environmental accounting information,so that the coal industry to achieve the economic development and environmental protection of the win-win situation.