Study On Problems And Solutions Of Environmental Accounting Information Disclosure Of X Company

With the rapid development of China's economy,the contradiction between natural environment and economic development is becoming increasingly apparent.Environmental problems have become a major concern of the whole society.In all kinds of pollution,the economic activities caused by enterprises accounted for 80% of the pollution.Under this background,with the increasing attention of environmental protection from all walks of life,it is necessary for enterprises to improve the disclosure of environmental accounting information.In recent years,various departments have formulated and issued some rules and regulations related to the disclosure of environmental accounting information,but the standardization and operability still need to be improved.As the main source of pollution,enterprises have low voluntary disclosure of environmental accounting information,and the supervision of government and other institutions is not in place,which causes environmental problems to be unable to be solved from the root cause.Standardizing the disclosure of enterprise environmental accounting information can fundamentally restrict the environmental activities of enterprises and greatly reduce the ecological pollution caused by enterprises.As the paper industry of heavy pollution industry,it is an important part of China's economy,but because of its production properties,the pollution emission is large and the environment is seriously damaged.Therefore,the disclosure of environmental accounting information in the paper industry has attracted the attention of all sectors of the society.Using the method of content analysis and case analysis,this paper analyzes the annual report of X paper company in 2015-2017 and the announcement of official network.It aims at the specific problems in the way,content and form of environmental accounting information disclosure of X paper company.It combines the own special point of X paper company,the industry background of paper making industry and the existing situation.The theoretical research of environmental accounting information disclosure,in-depth analysis of the causes of the problem,and on this basis,drawing on the advanced experience of the United States and Japan in the disclosure of environmental accounting information,the disclosure of the environmental accounting information of X paper company to give the appropriate suggestions for the industry.X paper company has a certain representativeness in the industry,so select X paper company as a case,start with the source of the problems in the environmental accounting information disclosure of X paper company,look for the internal and external reasons of the problem,and give some suggestions from the internal and external parts,so as to give the whole paper industry environmental accounting information.The disclosure provides reference.At the same time,we hope that the heavy polluting industries in the paper industry can take the initiative to shoulder the responsibility of environmental protection and jointly build an ecological civilization society.