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A Study Of Enviromental Accounting Information Disclosure Of Jingxing Paper

Posted on:2020-12-30Degree:MasterType:Thesis
Country:ChinaCandidate:W WeiFull Text:PDF
GTID:2439330596494097Subject:Accounting
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With the rapid development of global industrialization,environmental pollution problems emerge one after another.In recent years,the frequent occurrence of water pollution and air pollution events makes the public pay more and more attention to the environmental information disclosure of heavy pollution enterprises.In recent years,the enterprise responsible person and the social from all walks of life begin to pay close attention to the environmental accounting information extensively.Golden mountains and silver mountains are not as green as rivers and mountains.Only when enterprises put environmental protection work in the first place in the development process can they achieve the greatest possible development without sacrificing the environment.China's environmental accounting information disclosure research started late,although gradually received attention from all walks of life,but there are still many problems in the disclosure of environmental accounting information,can not meet the requirements of stakeholders.Paper-making industry is one of the most important basic industries in China.In 2014,the state issued a new air pollution and water pollution prevention and control policy,mentioning that no matter air pollution or water pollution prevention and control work,paper industry is the key target industry.Therefore,the paper analyzes the current situation of environmental accounting information disclosure of typical enterprises in the paper industry,finds out the existing deficiencies,and provides Suggestions to solve the problems,which is not only conducive to promoting the green development of enterprises,but also conducive to the sustainable development of China's economy.This paper selected the paper industry in one of the few separate disclosure of the environmental report of the largest JingXing paper for the case enterprise,the present research status at home and abroad were summarized,and then using the case method,places JingXing paper's annual report,environmental report and social responsibility report of the disclosure of the carrier about the content such as generalization.By using the comparative analysis method,through the development process and current situation of environmental accounting information disclosure of JingXing paper from 2010 to 2017,problems and deficiencies in the disclosure were found.Combined with various reasons,Suggestions were put forward from the two perspectives of improving its disclosure content,form and safeguard measures.The purpose is to improve the enterprise's information disclosure system,improve the quality of information disclosure,at the same time for the paper industry's environmental accounting information disclosure play a demonstration role.
Keywords/Search Tags:Environmental Accounting, Information Disclosure, Paper-Making Industry
PDF Full Text Request
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