A Study On Environmental Accounting On Information Disclosure Of Heavy Pollution Industry Enterprises

Since the reform and opening up,our country’s economy and society have shown rapid development and achieved remarkable results.At the same time,behind this prosperity,the impact on the environment is far-reaching and huge.The sustainable development of economy is more and more valued,Li Keqiang at the third meeting of the National People’s Congress in 2015 clearly pointed out "the suffering of environmental pollution,people’s livelihood and the pain of people’s livelihood" in the2015 State Council government work report.Climate issues and environmental protection concepts in modern life more and more people pay attention to,thus,the environmental information of the heavy pollution enterprises to disclose the problem is increasingly important.In our country’s use of environmental resources,iron and steel enterprises consume a large amount of energy and water resources,is a typical resource high input and high consumption of heavy polluting industries.Iron and steel enterprises are a mining,mineral processing,sintering,coking,iron-smelting,steel-making,steel rolling,as well as building materials,refractory,carbon,oxygen,power and other ancillary production of the highly integrated industrial system,China’s iron and steel enterprises for a long time through the "High energy consumption,pollution,high emissions" to meet the high growth rate,these years are repeated construction Lead to the process technology and equipment level behind,resources,energy consumption high,and produce serious environmental pollution,and these environmental accounting department related information is very few or not in the Enterprise external report to disclose.As the key external information disclosure link of environmental accounting,heavy polluting enterprises such as steel and iron have not paid enough attention to the disclosure of environmental accounting information.Therefore,through the disclosure of normative environmental accounting information,heavy polluting enterprises such as steel can begin to attach importance to the environmental responsibility of enterprises.Accurately reflect the environmental costs,the environmental accounting and products linked to the environmental accounting reflected in the budget system,so that the promotion of enterprises to reduce environmental costs,promote sustainable development and economic benefits balance,adhere to science,Innovation,clean,economical,sustainable development of the road.At the same time,it also provides reference for the Disclosure of corporate environmental accounting information of listed companies in the Chinese steel industry.Based on the research and summary of relevant research results at home and abroad,this paper choosing a steel enterprise as the case analysis object,this paper studies the environmental accounting information disclosure of the heavy polluting industry in China,combining the normative analysis method and the case analysis method,on the basis of the environmental accounting information theory,according to the characteristics of the enterprise’s environmental accountancy and information disclosure,This paper analyzes the deficiencies in the disclosure of environmental accounting and analyzes the deep-seated causes of these problems.At the same time,Nippon Steel Corporation Environmental Accounting Information Disclosure System,which has been developed earlier and disclosed better in environmental accounting information disclosure,has been analyzed and excavated in detail,and its characteristics and advantages in environmental accounting information disclosure are found.Then it is compared with the case analysis object a iron and steel enterprise in this paper,and summarizes the experience that a steel enterprise can use for reference in environmental accounting information disclosure.Further,this article unifies a enterprise present situation,to how consummates its environmental accounting information disclosure system to propose the improvement suggestion,then proposed to consummates our country heavy polluting industry enterprise environmental accounting Information Disclosure system concrete measure.On the basis of the case analysis,this paper puts forward the optimization suggestion through establishing the practical environmental information disclosure system for a steel enterprise,in order to impel the enterprise to take effective measures to protect the environment and control the environmental cost,so as to establish a good image and improve the overall benefit of the enterprise.This is a positive impetus for people to understand the implementation of social responsibility in environmental protection,to advocate the construction of green homes and to promote the construction of a harmonious society.