Study On Environmental Information Disclosure Of Wanneng Electric Power Company

With the development of economy,environmental protection has become a hot topic.The report of the Nineteenth National Congress of the Communist Party of China put forward that we should vigorously promote the construction of ecological civilization and implement the concept of green development.Whether it is environmental governance or ecological restoration,it must be strengthened.As the main source of pollutants,enterprises are bound to be the focus of environmental governance.The essential basis of corporate pollution control is to make environmental information transparent and standardized.Only in this way can enterprises be better restrained and managed,and guide their sustainable development.This inevitably promotes the development of accounting,especially the research and implementation of environmental accounting and environmental accounting information disclosure.The electric power industry is an important basic industry in China,which is closely related to the development of the national economy.With China's macroeconomic development entering a new normal,the demand for electricity is growing steadily,the consumption structure of electricity is constantly optimized,and the power industry has entered a new period of development.At the same time,the power industry is one of the heavily polluted industries,and has always been the focus of supervision.As a representative enterprise in the power industry,Wanneng has been responding to the national policy of "energy saving and consumption reduction" for more than ten years,making corresponding changes actively,and disclosing information related to the environment.Taking Wanneng as an example,this paper studies its environmental accounting information disclosure,analyses its present situation and information disclosure,and uses index evaluation method to construct quantitative indicators to evaluate and analyze its environmental accounting information disclosure.Through analysis,it is found that its score is lower than the industry average score,and its disclosure level is declining,and its disclosure level is mainly comparable.On the premise of evaluating and analyzing the present situation and information of its disclosure,this paper analyses the problems of uncorrelated information,incomplete information and poor comparability in the disclosure of environmental accounting information of the Company,and analyses the causes behind them.Finally,based on the conclusions of previous studies,this paper constructs a model for the Company.This paper sets up a disclosure system and puts forward corresponding suggestions,hoping to provide reference and guidance for the environmental accounting information disclosure work of other enterprises in the same industry.