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Research On Environmental Accounting Information Disclosure Of H Oil Service Company From The Perspective Of Sustainable Development

Posted on:2022-10-29Degree:MasterType:Thesis
Country:ChinaCandidate:J Q ZhaoFull Text:PDF
GTID:2481306320963389Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
In recent years,China's national economy has developed rapidly.Among them,the development of the petroleum industry is particularly rapid,at the same time,environmental pollution and ecological problems are becoming more and more serious.As a resource country,the development of petroleum industry is an important pillar of economic development.However,since the reform and opening up,China's petroleum industry is still developing in an extensive mode of "high investment and large amount of energy consumption".As the main way of economic growth,the utilization of oil resources is not very high.The inefficient utilization of resources,along with the increase of exhaust gas,waste water,waste and other pollutants,has a great adverse impact on the ecological environment in China.For the sustainable development of economy and ecological environment,it is of great and far-reaching significance to enrich and perfect the environmental accounting information disclosure system of China's petroleum industry,which is of great and far-reaching significance to the healthy and stable development of economy.This paper selects H Oil Service Company as a case study,analyzes the status quo of environmental accounting information disclosure of H Oil Service Company in the past decade,finds out the problems existing in its information disclosure,analyzes the causes,and puts forward solutions.First of all,the research background and significance,research status at home and abroad,research content and methods are described.Secondly,related concepts and theoretical basis involved in this paper are discussed,including sustainable development theory,environmental accounting theory,environmental accounting disclosure theory,etc.,which lays a theoretical foundation for the study of this paper.Secondly,the status quo of information disclosure of H oilfield service company is analyzed,and problems in environmental accounting information disclosure are found.The research found that the company in terms of environmental accounting information disclosure,there are insufficient content of environmental accounting information disclosure,lack of special audit of environmental accounting information disclosure,enterprises avoid the disclosure of negative information,information disclosure intention is not strong.The main reasons for these problems include that enterprises do not actively disclose information,the system and system of environmental accounting information disclosure are not perfect,the relevant departments that examine and approve environmental accounting information disclosure are not strong enough,and the environmental awareness is not strong.In order to solve these problems,the author proposed that H oilfield service company should enrich and perfect the contents of environmental accounting information disclosure.In terms of disclosure mode,"supplementary environmental report","independent environmental report" and "special report on pollution incidents" should be added.Finally,based on the above analysis,we give H oil service company environmental accounting information disclosure's advice,mainly from completion environmental accounting information disclosure content,strengthen the environmental accounting information disclosure of perfect management system,strengthen the supervision of environmental accounting information,the enhancement enterprise environmental information disclosure will and consciousness,attaches great importance to the training of specialists in the field of environmental accounting,and other aspects,Ensure better implementation of H oilfield service company's environmental accounting information disclosure system.
Keywords/Search Tags:petroleum industry, sustainable development, environment accounting, information disclosure
PDF Full Text Request
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