The Research On Environmental Accounting Information Disclosure Of Listed Companies In Coal Industry

In recent years,China ‘s air pollution and environmental damage have been severe.Haze is still frequent throughout the country,water resources have been polluted,and resources have been wasted seriously.The consequences of environmental damage caused by extensive development methods have begun to appear in my country.Facing the destruction of the living environment and the threat of people’s health,people began to reflect on development and environmental protection,and environmental protection has received more and more attention from the public.As one of the important components of my country’s economic development,enterprises must bear the corresponding social responsibilities they need to bear,especially in the high-polluting coal industry.The leading energy industry in my country is still the coal industry.The lifeblood of my country’s industrial upgrading and economic construction in the coal industry has promoted my country’s modernization and industrial progress,but it has also caused irreversible and serious damage to my country’s environment.This requires companies to disclose environmental accounting information to measure the costs that should exist in the coal industry,and to evaluate the company’s truest production and operation performance,thereby forcing the company to assume its own social responsibilities,thereby accelerating the upgrading of the company’s structure.The sustainable development of the coal industry also greatly promotes the sustainable development of society and economy.At present,there are still many shortcomings in the environmental accounting information disclosure of my country’s coal industry.It is necessary to deepen the theoretical and practical research on the content and form of environmental accounting information disclosure,and continuously improve the environmental accounting information disclosure system.The objects of research on this paper are the listed companies in the coal industry.Based on the concept and theoretical analysis of environmental accounting information disclosure theory,the research on the disclosure content framework,the current situation and problem analysis of the disclosure of the coal industry,the proposed ideas are proposed to analyze the existence of listed companies in the coal industry.The problem is analyzed.First,this article defines the concepts that may be involved,and summarizes the theoretical basis of environmental accounting information disclosure;secondly,this article focuses on environmental accounting information from four aspects: disclosure objectives and information quality requirements,basic content,and disclosure methods.Research on the framework of disclosure content;then,the statistics and analysis of 29 listed coal industry companies’ environmental accounting information disclosure status from the two perspectives of disclosure method and content found that there are problems such as complicated disclosure forms,insufficient disclosure content,and disclosure Poor information quality has many problems such as selectivity and lack of initiative in disclosure;based on the analysis of the problems found above,the reasons for the lack of supervision and accountability mechanisms are derived;finally,the analysis of the reasons is combined with the theoretical system of this article,Put forward targeted suggestions from four levels of theory,practice,supervision and internal management of the enterprise.It is hoped to further improve the quality of environmental accounting information disclosure and promote the healthy and healthy development of the coal industry.